Internal OrganizationDistrict Officers

Section § 61050

Explanation

The board of directors is responsible for appointing a general manager for the district. The county treasurer acts as the district's treasurer unless the board chooses a different depositary, in which case they appoint a district treasurer instead. One person can be both the general manager and the district treasurer.

Both the general manager and the district treasurer serve at the board's discretion, and the board decides their pay. The board may require the general manager to have a bond and must require a bond for the district treasurer, covering the bond costs.

(a)CA Government Code § 61050(a) The board of directors shall appoint a general manager.
(b)CA Government Code § 61050(b) The county treasurer of the principal county shall serve as the treasurer of the district. If the board of directors designates an alternative depositary pursuant to Section 61053, the board of directors shall appoint a district treasurer who shall serve in place of the county treasurer.
(c)CA Government Code § 61050(c) The board of directors may appoint the same person to be the general manager and the district treasurer.
(d)CA Government Code § 61050(d) The general manager and the district treasurer, if any, shall serve at the pleasure of the board of directors.
(e)CA Government Code § 61050(e) The board of directors shall set the compensation, if any, for the general manager and the district treasurer, if any.
(f)CA Government Code § 61050(f) The board of directors may require the general manager to be bonded. The board of directors shall require the district treasurer, if any, to be bonded. The district shall pay the cost of the bonds.
board of directors general manager county treasurer ...

Section § 61051

Explanation

The general manager has several important responsibilities. They must carry out the board of directors’ policies for running the district. This includes hiring, overseeing, disciplining, and dismissing employees according to guidelines set by the board. They are also in charge of overseeing the district's facilities, services, and finances.

The general manager shall be responsible for all of the following:
(a)CA Government Code § 61051(a) The implementation of the policies established by the board of directors for the operation of the district.
(b)CA Government Code § 61051(b) The appointment, supervision, discipline, and dismissal of the district’s employees, consistent with the employee relations system established by the board of directors.
(c)CA Government Code § 61051(c) The supervision of the district’s facilities and services.
(d)CA Government Code § 61051(d) The supervision of the district’s finances.
general manager duties board of directors policies employee management ...

Section § 61052

Explanation

The county treasurer is responsible for holding and managing all the money of the district, except in certain cases. The board of directors handles district claims by approving payments made via warrants drawn on the county treasurer. Alternatively, the county treasurer can directly audit and pay claims if instructed by the board. Warrants are paid in the order received, but if funds are insufficient, the treasurer marks them as unpaid due to lack of funds. Such warrants will accumulate interest until they are settled.

(a)CA Government Code § 61052(a) Except as provided by Section 61053, the county treasurer of the principal county shall be treasurer of the district and shall be the depositary and have the custody of all of the district’s money.
(b)CA Government Code § 61052(b) All claims against a district shall be audited, allowed, and paid by the board of directors by warrants drawn on the county treasurer.
(c)CA Government Code § 61052(c) As an alternative to subdivision (b), the board of directors may instruct the county treasurer to audit, allow, and draw his or her warrant on the county treasury for all legal claims presented to him or her and authorized by the board of directors.
(d)CA Government Code § 61052(d) The county treasurer shall pay the warrants in the order in which they are presented.
(e)CA Government Code § 61052(e) If a warrant is presented for payment and the county treasurer cannot pay it for want of funds in the account on which it is drawn, the treasurer shall endorse the warrant, “NOT PAID BECAUSE OF INSUFFICIENT FUNDS” and sign his or her name and the date and time the warrant was presented. From that time until it is paid, the warrant bears interest at the maximum rate permitted pursuant to Article 7 (commencing with Section 53530) of Chapter 3 of Part 1 of Division 2.
county treasurer district funds custody district claims ...

Section § 61053

Explanation

This section allows a district to handle its own finances by setting up an alternative depositary, meaning the district doesn't have to use the county treasury. A district treasurer is appointed to manage this, replacing the county treasurer. The board of directors must officially decide to withdraw funds from the county treasury, set bond amounts for financial handlers, and adopt financial systems that follow normal accounting rules. Moreover, checks should be issued according to these rules. They can also pick a bank, savings and loan, or credit union to hold the district's money, even if a board member has ties to that bank. The board and county supervisors must agree on a date to move funds, within 15 months of the board's decision. They must also follow certain investment laws, but the district treasurer can still choose to keep funds in the county or state treasury. Finally, the treasurer must regularly report on the district's financial status to the board.

(a)CA Government Code § 61053(a) Notwithstanding Section 61052, a district may establish an alternative depositary pursuant to this section.
(b)CA Government Code § 61053(b) The board of directors shall appoint a district treasurer who shall serve in the place of the county treasurer.
(c)CA Government Code § 61053(c) The board of directors shall adopt a resolution that does each of the following:
(1)CA Government Code § 61053(c)(1) State its intention to withdraw its money from the county treasury.
(2)CA Government Code § 61053(c)(2) Fix the amount of the bond for the district treasurer and other district employees who will be responsible for handling the district’s finances. The district shall pay the cost of the bonds.
(3)CA Government Code § 61053(c)(3) 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.
(4)CA Government Code § 61053(c)(4) Adopt a procedure for drawing and signing checks, 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 checks to pay claims and demands need not be approved by the board of directors before payment if the district treasurer determines that the claims and demands conform to the district’s approved budget.
(5)CA Government Code § 61053(c)(5) Designate a bank, a savings and loan association, or a credit union as the depositary of the district’s money. A bank, savings and loan association, or credit union may act as a depositary, paying agent, or fiscal agency for the holding or handling of the district’s money, notwithstanding the fact that a member of the board of directors, 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.
(d)CA Government Code § 61053(d) The board of directors and the board of supervisors of the principal county shall determine a mutually acceptable date for the withdrawal of the district’s money from the county treasury, not to exceed 15 months from the date on which the board of directors adopts its resolution.
(e)CA Government Code § 61053(e) 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. Nothing in this section shall preclude the district treasurer from depositing the district’s money 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.
(f)CA Government Code § 61053(f) The district treasurer shall make quarterly or more frequent written reports to the board of directors, as the board of directors 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 general manager.
alternative depositary district treasurer county treasury withdrawal ...