Section 9070 Of Chapter 6. Finances From California Health And Safety Code >> Division 8. >> Part 4. >> Chapter 6.

. (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.