The Contra Costa Local Agency Formation Commission (LAFCO) is responsible for adopting a proposed and final budget each year before June. LAFCO’s expenditures consist of Salaries & Benefits, Services & Supplies, Contingency Reserve, Other Post Employment Benefit (OPEB) Trust, and Contra Costa County Employees’ Retirement Association (CCCERA) fund. LAFCO’s revenue sources include funding from the County, cities and independent special districts (each category of agencies provides one-third of the budget, as determined by the County Auditor-Controller and prorated based on general revenues reported to the State Controller), application fees, interest earnings, and available fund balance.