61110. (a) On or before July 1 of each year or, for districts using two one-year budgets or a biennial budget, every other year, the board of directors may adopt a preliminary budget that conforms to generally accepted accounting and budgeting procedures for special districts. (b) The board of directors may divide the preliminary budget into categories, […]
61111. (a) At any regular meeting or properly noticed special meeting after the adoption of its final budget, the board of directors may adopt a resolution amending the budget and ordering the transfer of funds between categories, other than transfers from the designated reserve for capital outlay and the designated reserve for contingencies. (b) The board of […]
61112. (a) In its budget, the board of directors may establish a designated reserve for capital outlay and a designated reserve for contingencies. When the board of directors establishes a designated reserve, it shall declare the exclusive purposes for which the funds in the reserve may be spent. The funds in the designated reserve shall be […]
61113. (a) On or before July 1 of each year, the board of directors shall adopt a resolution establishing its appropriations limit, if any, and make other necessary determinations for the following fiscal year pursuant to Article XIII B of the California Constitution and Division 9 (commencing with Section 7900). (b) Pursuant to subdivision (c) of Section […]
61114. The auditor of each county in which a district is located shall allocate to the district its share of property tax revenue pursuant to Chapter 6 (commencing with Section 95) of Part 0.5 of Division 1 of the Revenue and Taxation Code. (Repealed and added by Stats. 2005, Ch. 249, Sec. 3. Effective January […]
61115. (a) The board of directors may, by resolution or ordinance, do the following: (1) Establish rates or other charges for services and facilities that the district provides. (2) Provide for the collection and enforcement of those rates or other charges. (3) Among the permissible methods for collection and enforcement are: (A) To provide that the charges for any of […]
61116. (a) A district may accept any revenue, money, grants, goods, or services from any federal, state, regional, or local agency or from any person for any lawful purpose of the district. (b) In addition to any other existing authority, a district may borrow money and incur indebtedness pursuant to Article 7 (commencing with Section 53820), Article […]
61117. The board of directors may establish a revolving fund pursuant to Article 15 (commencing with Section 53950) of Chapter 4 of Part 1 of Division 2 of Title 5. (Repealed and added by Stats. 2005, Ch. 249, Sec. 3. Effective January 1, 2006.)
61118. (a) The board of directors shall provide for regular audits of the district’s accounts and records pursuant to Section 26909. (b) The board of directors shall provide for the annual financial reports to the Controller pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. (Repealed […]
61119. All claims for money or damages against a district are governed by Part 3 (commencing with Section 900) and Part 4 (commencing with Section 940) of Division 3.6 of Title 1. (Repealed and added by Stats. 2005, Ch. 249, Sec. 3. Effective January 1, 2006.)
