{"code":"HSC","codeName":"Health and Safety Code","section":"9070","citation":"Health & Saf. Code, § 9070","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 8. CEMETERIES [8100. - 9703.]","url":"https://blackletter.si/health-and-safety-code/division-8"},{"name":"PART 4. PUBLIC CEMETERY DISTRICTS [9000. - 9093.]","url":"https://blackletter.si/health-and-safety-code/division-8/part-4"},{"name":"CHAPTER 6. Finances [9070. - 9079.]","url":"https://blackletter.si/health-and-safety-code/division-8/part-4/chapter-6"}],"history":"Added by Stats. 2003, Ch. 57, Sec. 5.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>(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. </p><p>(b) The board of trustees may divide the annual budget into categories, including, but not limited to: </p><p>(1) Maintenance and operation. </p><p>(2) Employee compensation. </p><p>(3) Interest and redemption for indebtedness. </p><p>(4) Restricted reserves for the following categories: </p><p>(A) Endowment income fund. </p><p>(B) Capital outlay. </p><p>(C) Pre-need. </p><p>(D) Contingencies. </p><p>(5) Unallocated general reserve. </p><p>(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. </p>","text":"(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: (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.","otherVersions":[],"url":"https://blackletter.si/health-and-safety-code/finances-9070","source":"California Legislative Information bulk export (pubinfo)"}