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Article 4. Filing The Report of California Water Code >> Division 14. >> Part 5. >> Chapter 1. >> Article 4.

Upon completion of the examination and study of the proposed project by the board, the board shall prepare and file a report with the secretary.
The report shall set forth in detail all the following:
  (a) The character and nature of the proposed works.
  (b) A description of the rights both to water and land it will be necessary to acquire to complete the project.
  (c) Plans and specifications.
  (d) An estimate of the cost of the project, including the acquisition of all rights necessary to its completion and operation, and including any amounts proposed to be provided out of bond funds for the establishment of a bond reserve fund and for amounts proposed to be provided out of bond funds for the payment of interest on bonds during construction of the project.
If the board determines before preparing and filing its report to segregate and divide the plans, specifications, and estimates into more than one unit of construction, the plans, specifications, and estimates shall be complete as to each unit, and the board shall in its report specify the particular units the construction of which are to be immediately entered upon and the particular units reserved for future action.
If the board of any district fails to complete and file its report within 10 years from the date of the filing of the order of the department declaring the district duly organized, the project of the district shall be deemed abandoned and the board shall within 90 days thereafter pay all outstanding debts and claims against the district and shall within that time remit to the assessment payers of the district in proportion to the amount paid by the assessment payers on the last call or assessment levied by the board the balance of any funds then remaining with the treasurer of the district or to its credit with the county treasurers of affected counties.