Cal. Health and Safety Code - HSC § 6790. Section 6790.
In a fund called the “bond fund of sanitary district” (naming it) the treasurer shall keep the money levied by the board for that fund.
ARTICLE 7. Funds [6790. - 6801.]
Cal. Health and Safety Code - HSC 7.
in effectCal. Health and Safety Code - HSC § 6791. Section 6791.
No part of the money in the bond fund may be transferred to any other fund or be used for any purpose other than the payment of the principal and interest of the bonds of the district, and for the retirement of bonds that have been issued by a district that formerly formed a part of the district while any bonds are unpaid.
Cal. Health and Safety Code - HSC § 6792. Section 6792.
In a fund called the “running expense fund of ____ Sanitary District” (naming it) the treasurer shall place and keep the money levied by the board for that fund.
Cal. Health and Safety Code - HSC § 6793. Section 6793.
The whole or any part of the money in the running expense fund shall be transferred to the bond fund, or to any other fund provided for in this part, on the order of the board.
Cal. Health and Safety Code - HSC § 6794. Section 6794.
(a)
The treasurer, or other person or persons that are authorized by the board, shall draw checks or warrants to pay demands when demands have been approved by the board and signed by the president and secretary.
(b)
Notwithstanding subdivision (a), the board may adopt a procedure that provides for checks or warrants to pay claims and demands without approval by the board of directors before payment if the district treasurer determines that the demands are payable within the district’s approved budget. The procedure shall contain appropriate internal controls with measures to prevent fraud and ensure accountability, and which are necessary for financial reporting in conformance with generally accepted accounting principles. Demands so paid
shall be presented to the board of directors at the next regular meeting for review. Demands exceeding the district’s approved budget shall be subject to board approval.
Cal. Health and Safety Code - HSC § 6795. Section 6795.
The treasurer shall keep the order as his voucher, and shall keep a specific account of receipts and disbursements for the district.
Cal. Health and Safety Code - HSC § 6796. Section 6796.
The proceeds of the sale of bonds shall be deposited with the treasurer and shall be by him placed in the fund to be called the “sewer construction fund of ____ sanitary district” (naming it).
Cal. Health and Safety Code - HSC § 6797. Section 6797.
The money in the sewer construction fund shall be used for the purpose indicated in the order calling the election upon the question of the issuance of the bonds, and for no other purpose, but, if after those purposes are entirely fulfilled any balance remains in the fund, the balance may, upon the order of the board, be transferred to either of the other funds provided by this part.
Cal. Health and Safety Code - HSC § 6798. Section 6798.
All fines for the violation of any regulation or order of the board shall, after the expenses of the prosecution are deducted, be paid to the secretary, who shall forthwith deposit them with the treasurer, who shall place them in the running expense fund of the district.
Cal. Health and Safety Code - HSC § 6799. Section 6799.
The county treasurer and sureties upon his official bond are liable for the due performance of the duties imposed upon him by this part.
Cal. Health and Safety Code - HSC § 6800. Section 6800.
Notwithstanding the provisions of any other section of this article, the board may, out of any surplus funds remaining in the bond fund, the running expense fund or the sewer construction fund, purchase in the open market its outstanding unmatured bonds.
No bonds shall be purchased at a price above par and accrued interest plus an allowance of six months interest from the date of purchase. All bonds so purchased shall be canceled.
Cal. Health and Safety Code - HSC § 6801. Section 6801.
(a)
As an alternative to the functions of the treasurer, the district board may elect to disburse funds of the district. Such election shall be made by resolution of the board and the filing of a certified copy thereof with the treasurer. The treasurer shall thereupon and thereafter deliver to the district all funds of the district. Such funds shall be deposited by the board in a bank or banks, or savings and loan association or savings and loan associations, approved for deposit of public funds.
The treasurer shall deposit with the district, prior to October 1st of each year, a surety bond in the annual amount fixed by the district board. The deposit and withdrawal of funds of the district shall thereafter be subject to the provisions of Article 2 (commencing at Section 53630), Chapter 4, Part 1, Division 2, Title 5, of the Government Code. The district board shall appoint a district treasurer who shall be responsible for the deposit and withdrawal of funds of the district.
(b)
Funds shall be withdrawn by the district treasurer only by written order of the district board, signed by the president and secretary.
(c)
Notwithstanding subdivision (b), the board may adopt a procedure that provides for checks or warrants to pay claims and demands without approval by the board of directors before payment if the district treasurer determines that the demands are payable within the district’s approved budget. The procedure shall contain appropriate internal controls with measures to prevent fraud and ensure accountability, and which are necessary for financial reporting in conformance with generally accepted accounting principles. Demands so paid shall be presented to the board of directors at the next regular meeting for review. Demands exceeding the district’s approved budget shall be subject to board approval.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026