{"data":{"id":"us-ca/hsc-9070","jurisdiction":"us-ca","citation":"HSC § 9070","heading":"","body":"(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.\n(b) The board of trustees may divide the annual budget into categories, including, but not limited to:\n(1) Maintenance and operation.\n(2) Employee compensation.\n(3) Interest and redemption for indebtedness.\n(4) Restricted reserves for the following categories:\n(A) Endowment income fund.\n(B) Capital outlay.\n(C) Pre-need.\n(D) Contingencies.\n(5) Unallocated general reserve.\n(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.","path":["Health and Safety Code - HSC","DIVISION 8. CEMETERIES [8100. - 9703.]","PART 4. PUBLIC CEMETERY DISTRICTS [9000. - 9093.]","CHAPTER 6. Finances [9070. - 9079.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f26e8d61b4c0d83fd977c5d29ed8673072b5214e74f54ee28f36b6eae6ac5b37","source_id":"us-ca","stale":false,"prev":"us-ca/hsc-9069.40","next":"us-ca/hsc-9071"},"notice":"GroundRules: Original legal text. Not legal advice."}