The District is governed by a Board of Trustees consisting of fourteen members. One trustee is appointed by the city council for each of the thirteen incorporated cities within the District and the Board of Supervisors of Alameda County appoints one trustee representing the County-at-large. Each trustee serves a two-year term. The Board determines the general policies to be followed, employs the District manager, approves the annual budget, and controls the expenditures. Each fiscal year, the Board determines the rates of the special tax and benefit assessment that will be levied upon property owners. Funds are held in a trust fund by the County Treasurer and paid out on warrants approved by the Board and authorized by the County Auditor.