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California Code, Health and Safety Code - HSC § 9070

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) On or before August 30 of each year, the board of trustees shall adopt a final budget, which shall conform to the accounting and budgeting procedures for special districts contained in Subchapter 3 (commencing with Section 1031.1) of, and Article 1 (commencing with Section 1121) of Subchapter 4 of Division 2 of Title 2 of the California Code of Regulations.

(b) The board of trustees may divide the annual budget into categories, including, but not limited to:

(1) Maintenance and operation.

(2) Employee compensation.

(3) Interest and redemption for indebtedness.

(4) Restricted reserves for the following categories:

(A) Endowment income fund.

(B) Capital outlay.

(C) Pre-need.

(D) Contingencies.

(5) Unallocated general reserve.

(c) The board of trustees shall forward a copy of the final budget to the auditor of each county in which the district is located.

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Cite this article: FindLaw.com - California Code, Health and Safety Code - HSC § 9070 - last updated January 01, 2025 | https://codes.findlaw.com/ca/health-and-safety-code/hsc-sect-9070/

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