2005 California Streets and Highways Code Sections 8235-8236 CHAPTER 10. DISTRICT FUNDS

8235.  The treasury of the county in which the district is situated
shall be the depository for the funds of the district.  The county
treasurer shall receive and receipt for the funds of the district,
and shall place all such funds to the credit of the district.  He
shall be responsible upon his official bond for their safekeeping and
proper disbursement.
8236.  The following funds are hereby established in the county
treasury to which the money belonging to the district and raised by
taxation shall be apportioned by the treasurer:
   (a) Bond fund.
   (b) Construction and maintenance fund.
   (c) District expense fund.
   The treasurer shall pay out district funds only upon warrants of
the commission signed by the president and attested by the secretary,
except that all bonds and coupons shall be paid on presentation by
the county treasurer out of the bond fund without warrant.  Upon
request of the commission or its secretary the treasurer shall report
in writing to the commission the amount of money in the various
funds, the amount of receipts since his last report, and the amounts
paid out.