Section § 70200

Explanation

This law explains how claims for money or damages against a water district should be handled. It says that most claims are controlled by specific sections of the Government Code, unless another law applies directly. If a claim isn't covered by the usual rules or other specific laws or regulations, it must be submitted to the district's governing body. These claims should be reviewed and paid just like claims against a county. If needed, the district's auditor will issue a payment order to the treasurer for these claims.

All claims for money or damages against the district are governed by Part 3 (commencing with Section 900) and Part 4 (commencing with Section 940) of Division 3.6 of Title 1 of the Government Code except as provided therein, or by other statutes or regulations expressly applicable thereto. Claims not governed thereby or by other statutes or by ordinances or regulations authorized by law and expressly applicable to such claims shall be prepared and presented to the governing body, and all claims shall be audited and paid, in the same manner and with the same effect as similar claims against the county. Upon request from the directors, the auditor shall draw his warrant on the treasurer for the payment of claims.

Section § 70201

Explanation

This law requires the auditor to maintain detailed records of all money received and spent, along with details about where the money came from and what it was used for. Additionally, these financial records of the district must be audited every year to ensure accuracy and accountability.

The auditor shall keep all necessary and proper books of account which shall contain all receipts and expenditures with their source and nature. The books and accounts of the district shall be audited once each year.

Section § 70202

Explanation

When money is collected for the district, it must be handed over to the treasurer just like county money is. Once the treasurer gets this money, they need to add it to the district's account.

All moneys received or collected for or on behalf of the district shall be paid to the treasurer in the same manner as county money is paid to the treasurer. Upon receipt of any money from the tax collector or from any other source the treasurer shall place the same to the credit of the district.

Section § 70203

Explanation

This law section outlines how the treasurer is allowed to pay out district funds. They can only do so using warrants (official documents authorizing payment), which are issued by the auditor, similar to how county money is handled. If there is not enough money available to pay the warrants when they are presented, these warrants will be registered and will accrue interest at 6% per year from when they are registered until they are paid or called.

The treasurer shall pay out funds only on warrants drawn by the auditor upon district funds in the same manner as county money is paid out. Warrants presented and not paid for lack of funds shall be registered and bear interest at the rate of 6 percent per annum from date of registration to date of payment or call.

Section § 70204

Explanation

This law requires that before any payments are made for salaries or services, the claims must be verified under oath and receive approval from the board of directors.

Claims for salaries and services shall be sworn and approved by the board of directors before a warrant is drawn for the same.