{"code":"WAT","codeName":"Water Code","section":"24274","citation":"Wat. Code, § 24274","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. IRRIGATION DISTRICTS [20500. - 29978.]","url":"https://blackletter.si/water-code/division-11"},{"name":"PART 8. FINANCIAL ORGANIZATION [24250. - 24771.]","url":"https://blackletter.si/water-code/division-11/part-8"},{"name":"CHAPTER 1. General Financial Provisions [24250. - 24275.]","url":"https://blackletter.si/water-code/division-11/part-8/chapter-1"},{"name":"ARTICLE 2. Settlements and Statements [24270. - 24275.]","url":"https://blackletter.si/water-code/division-11/part-8/chapter-1/article-2"}],"history":"Amended by Stats. 1985, Ch. 771, Sec. 5.","effective":null,"html":"<p>The board, on or before its regular monthly meeting in the fourth month of its fiscal year, shall render a verified statement of the financial condition of the district showing particularly all of the following:</p><p>(a) Revenues of the next preceding year and their sources: amounts received (cash basis) or amounts received and receivable which increase the equity of the governmental unit (accrual basis).</p><p>(b) Expenditures of the next preceding year and their purposes: amounts paid (cash basis) or amounts paid and payable which decrease the equity of the governmental unit (accrual basis).</p><p>(c) The accounting method used (cash or accrual basis).</p><p>(d) A statement of the accounting method used for the preceding accounting period.</p>","text":"The board, on or before its regular monthly meeting in the fourth month of its fiscal year, shall render a verified statement of the financial condition of the district showing particularly all of the following: (a) Revenues of the next preceding year and their sources: amounts received (cash basis) or amounts received and receivable which increase the equity of the governmental unit (accrual basis). (b) Expenditures of the next preceding year and their purposes: amounts paid (cash basis) or amounts paid and payable which decrease the equity of the governmental unit (accrual basis). (c) The accounting method used (cash or accrual basis). (d) A statement of the accounting method used for the preceding accounting period.","otherVersions":[],"url":"https://blackletter.si/water-code/settlements-and-statements-24274","source":"California Legislative Information bulk export (pubinfo)"}