The financial risks are broadly of three kinds.  First there are risks associated with not having sufficient funds to run the District and the Units, either because of a drop in the level of Unit membership or limited fundraising activities.  Second there are risks associated with costs, especially if these are unexpected like a major maintenance issue or if there are significant increases in rents, utilities and insurance costs.  The third group are to do with poor financial management and accounting – poor budgeting, poor cash management, not keeping accurate records or meeting audit criteria and although rare the misuse or embezzlement of funds.