California Health and Safety Code 9070 – (a) On or before August 30 of each year, the board of trustees …
(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:
Terms Used In California Health and Safety Code 9070
- Board of trustees: means the legislative body of a district. See California Health and Safety Code 9002
- County: includes city and county. See California Health and Safety Code 14
- District: means a public cemetery district created pursuant to this part or any of its statutory predecessors. See California Health and Safety Code 9002
(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.
(Added by Stats. 2003, Ch. 57, Sec. 5. Effective January 1, 2004.)