SECTIONS 61110-61119 - California Statutes

GOVERNMENT CODE

SECTION 61110-61119

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, including, but not limited to, the following:
(1) Maintenance and operation.
(2) Services and supplies.
(3) Employee compensation.
(4) Capital outlay.
(5) Interest and redemption for indebtedness.
(6) Designated reserve for capital outlay.
(7) Designated reserve for contingencies.
(c) 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 shall publish a notice stating all of the following:
(1) Either that it has adopted a preliminary budget or that the
general manager has prepared a proposed final budget which is
available for inspection at a time and place within the district
specified in the notice.
(2) The date, time, and place when the board of directors will
meet to adopt the final budget and that any person may appear and be
heard regarding any item in the budget or regarding the addition of
other items.
(d) The board of directors shall publish the notice at least two
weeks before the hearing in at least one newspaper of general
circulation in the district pursuant to Section 6061.
(e) At the time and place specified for the hearing, any person
may appear and be heard regarding any item in the budget or regarding
the addition of other items. The hearing on the budget may be
continued from time to time.
(f) On or before September 1 of each year or, for districts using
two one-year budgets or a biennial budget, every other year, the
board of directors shall adopt a final budget that conforms to
generally accepted accounting and budgeting procedures for special
districts. The general manager shall forward a copy of the final
budget to the auditor of each county in which the district is
located.

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 directors may authorize the general manager to
transfer funds between budget categories, other than transfers from
the designated reserve for capital outlay and the designated reserve
for contingencies.

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 spent only for the exclusive purposes for which the board of
directors established the designated reserve. The reserves shall be
maintained according to generally accepted accounting principles.
(b) Any time after the establishment of a designated reserve, the
board of directors may transfer any funds to that designated reserve.
(c) If the board of directors finds that the funds in a designated
reserve are no longer required for the purpose for which it
established the designated reserve, the board of directors may, by a
four-fifths vote of the total membership of the board of directors,
discontinue the designated reserve or transfer any funds that are no
longer required from the designated reserve to the district's general
fund.
(d) Notwithstanding any other provision of this section, in a
state of emergency or in a local emergency, as defined in Section
8558, a board of directors may temporarily transfer funds from the
designated reserve for capital outlay or the designated reserve for
contingencies to the district's general fund. The board of directors
shall restore these funds to the designated reserves when feasible.
(e) The board of directors of each district that has designated an
alternative depositary pursuant to Section 61053 and appointed a
district treasurer shall adopt and annually review a policy for the
management of reserves.

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 9 of Article XIII B of
the California Constitution, this section shall not apply to a
district which existed on January 1, 1978, and which did not as of
the 1977-78 fiscal year levy an ad valorem tax on property in excess
of 12 1/2 cents per one hundred dollars ($100) of assessed value.
(c) This section shall not apply to any district that has
previously transferred services and all of the property tax revenue
allocation associated with those services to another local agency.

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.

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 these services and
facilities may be collected with the rates or charges for any other
services and facilities provided by the district, and that all
charges may be billed on the same bill and collected as one item.
(B) To provide that if all or part of a bill is not paid, the
district may discontinue any or all services.
(C) To provide for a basic penalty for the nonpayment of charges
of not more than 10 percent, plus an additional penalty of not more
than 1 percent per month for the nonpayment of the charges and the
basic penalty. The board of directors may provide for the collection
of these penalties.
(b) The board of directors may provide that any charges and
penalties may be collected on the tax roll in the same manner as
property taxes. The general manager shall prepare and file with the
board of directors a report that describes each affected parcel of
real property and the amount of charges and delinquencies for each
affected parcel for the year. The general manager shall give notice
of the filing of the report and of the time and place for a public
hearing by publishing the notice pursuant to Section 6066 in a
newspaper of general circulation, and by mailing the notice to the
owner of each affected parcel. At the public hearing, the board of
directors shall hear and consider any objections or protests to the
report. At the conclusion of the public hearing, the board of
directors may adopt or revise the charges and penalties. The board of
directors shall make its determination on each affected parcel and
its determinations shall be final. On or before August 10 of each
year following these determinations, the general manager shall file
with the county auditor a copy of the final report adopted by the
board of directors. The county auditor shall enter the amount of the
charges and penalties against each of the affected parcels of real
property as they appear on the current assessment roll. The county
tax collector shall include the amount of the charges and penalties
on the tax bills for each affected parcel of real property and
collect the charges and penalties in the same manner as property
taxes.
(c) The board of directors may recover any charges and penalties
by recording in the office of the county recorder of the county in
which the affected parcel is located, a certificate declaring the
amount of the charges and penalties due, the name and last known
address of the person liable for those charges and penalties. From
the time of recordation of the certificate, the amount of the charges
and penalties constitutes a lien against all real property of the
delinquent property owner in that county. This lien shall have the
force, effect, and priority of a judgment lien. Within 30 days of
receipt of payment for all amounts due, including the recordation
fees paid by the district, the district shall record a release of the
lien. In filing any instrument for recordation, the district shall
pay the fees required by Article 5 (commencing with Section 27360) of
Chapter 6 of Part 3 of Title 3.
(d) A district shall reimburse the county for the reasonable
expenses incurred by the county pursuant to this section.
(e) Any remedies for the collection and enforcement of rates or
other charges are cumulative and the district may pursue remedies
alternatively or consecutively.

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 7.4 (commencing with Section
53835),Article 7.5 (commencing with Section 53840), Article 7.6
(commencing with Section 53850), and Article 7.7 (commencing with
Section 53859) of Chapter 4 of Part 1 of Division 2 of Title 5.

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.

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.

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.