2023 California Code › Health and Safety Code - HSC › DIVISION 3 - PEST ABATEMENT › CHAPTER 1 - Mosquito Abatement and Vector Control Districts › ARTICLE 6 - Finances › Section 2077.

2077. (a)  Notwithstanding Section 2076, a district that has total annual revenues greater than two hundred fifty thousand dollars ($250,000) may withdraw its funds from the control of the county treasurer pursuant to this section.
(b)  The board of trustees shall adopt a resolution that does each of the following:
(1)  States its intent to withdraw its funds from the county treasury.
(2)  Adopt a procedure for the appointment of a district treasurer. The board of trustees may appoint the district treasurer, or the board of trustees may delegate the appointment of the district treasurer to the district’s general manager. The district treasurer may be a member of the board of trustees, the secretary of the board of trustees, the general manager, or a district employee.
(3)  Fix the amount of the bond for the district treasurer and other district employees who will be responsible for handling the district’s finances.
(4)  Adopt a system of accounting and auditing that shall completely and at all times show the district’s financial condition. The system of accounting and auditing shall adhere to generally accepted accounting principles.
(5)  Adopt a procedure for drawing and signing warrants, provided that the procedure adheres to generally accepted accounting principles. The procedure shall provide that bond principal and salaries shall be paid when due. The procedure may provide that warrants to pay claims and demands need not be approved by the board of trustees before payment if the district treasurer determines that the claims and demands conform to the district’s approved budget.
(6)  Designate a bank or a savings and loan association as the depositary of the district’s funds. A bank or savings and loan association may act as a depositary, paying agent, or fiscal agency for the holding or handling of the district’s funds, notwithstanding the fact that a member of the board of trustees whose funds are on deposit in that bank or savings and loan association is an officer, employee, or stockholder of that bank or savings and loan association, or of a holding company that owns any of the stock of that bank or savings and loan association.
(c)  The board of trustees and the board of supervisors of the principal county shall determine a mutually acceptable date for the withdrawal of the district’s funds from the county treasury, not to exceed 15 months from the date on which the board of trustees adopts its resolution.
(d)  In implementing this section, the district shall comply with Article 1 (commencing with Section 53600) and Article 2 (commencing with Section 53630) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code. Nothing in this section shall preclude the district treasurer from depositing the district’s funds in the county treasury of the principal county or the State Treasury pursuant to Article 11 (commencing with Section 16429.1) of Chapter 2 of Part 2 of Division 4 of Title 2 of the Government Code.
(e)  The district treasurer shall make annual or more frequent written reports to the board of trustees, as the board of trustees shall determine, regarding the receipts and disbursements and balances in the accounts controlled by the district treasurer. The district treasurer shall sign the reports and file them with the secretary.
(Added by Stats. 2002, Ch. 395, Sec. 6. Effective January 1, 2003.)