Assembly Committee of Local Government
The Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (Act) establishes procedures for local government changes of organization, including city incorporations, annexations to a city or special district, and city and special district consolidations.

Local agency formation commissions (LAFCos) have numerous powers under the Act, but those of primary concern are the power to act on local agency boundary changes and to adopt spheres of influence for local agencies. Among the purposes of LAFCos are the discouragement of urban sprawl and the encouragement of the orderly formation and development of local agencies.

The Senate Governance and Finance Committee's publication:
This is the 3rd edition, December 2013, formerly known as "It's Time to Draw the Line".  

The State Senate Local Government Committee's Report:

Peter Detwiler:

CA Special District Association:

CA State Controller's Office:
In addition to accounting procedures, this manual also includes helpful information about special districts in general: what they are, governance, types, principal acts, etc.

CA Water Foundation:

Little Hoover Commission:

Public Policy Institute of CA:

CALAFCO White Papers: