The transparent, grassroots management structure of a GBD ensures that it will be held accountable to the community it serves

A GBD is managed by a 501(c)3 non-profit corporation governed by a board of directors that represents property owners, residents and community stakeholders. 

Accountability, transparency, and local control are foundational goals of a GBD. It is subject to the same reporting, accounting and public transparency requirements that apply to any other tax-exempt corporation in the US. Furthermore, a GBD is required to submit annual performance reports to the San Francisco Public Works Department, including clear accounting of all income and expenses. 

Importantly, every GBD must have a Management Plan that serves as its “mini-Constitution,” clearly defining the GBD's scope and spending authority. Once approved by the voters, the Management Plan can only be changed by a subsequent vote of assessed property owners.