{"data":{"id":"us-ca/wat-24274","jurisdiction":"us-ca","citation":"WAT § 24274","heading":"","body":"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:\n(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).\n(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).\n(c) The accounting method used (cash or accrual basis).\n(d) A statement of the accounting method used for the preceding accounting period.","path":["Water Code - WAT","DIVISION 11. IRRIGATION DISTRICTS [20500. - 29978.]","PART 8. FINANCIAL ORGANIZATION [24250. - 24771.]","CHAPTER 1. General Financial Provisions [24250. - 24275.]","ARTICLE 2. Settlements and Statements [24270. - 24275.]"],"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":"2cd63d83f611f4c00f92492acfa7c97bb987a820d9dd940089b31a9c884927b4","source_id":"us-ca","stale":false,"prev":"us-ca/wat-24273","next":"us-ca/wat-24275"},"notice":"GroundRules: Original legal text. Not legal advice."}