The Legislature hereby finds and declares as follows:

1. (a) It is in the public interest to ensure that districts adopt their budgets in an open process in order to educate the public of the costs and benefits of air quality improvement.
2. (b) The process required by this article shall be separate from other budget processes to ensure full opportunity for the public to participate in, and comment upon, a district’s budget prior to adoption.
3. (c) This process also shall provide accountability to district boards and to districts in their budget processes.