How or to whom are Special Districts made accountible?

Special districts are primarily accountable to the voters, who elect their boards of directors, and the customers who use their services. However, although they are not functions of the state, the state also provides critical oversight to special district operations. Special districts must submit annual financial reports to the State Controller and must also follow state laws pertaining to public meetings, bonded debt, record keeping and elections. - See more at: http://www.csda.net/special-districts/#sthash.JwFMp1cQ.dpuf