SECTIONS 61050-61053

61050.  (a) The board of directors shall appoint a general manager. (b) The county treasurer of the principal county shall serve asthe treasurer of the district. If the board of directors designatesan alternative depositary pursuant to Section 61053, the board ofdirectors shall appoint a district treasurer who shall serve in placeof the county treasurer. (c) The board of directors may appoint the same person to be thegeneral manager and the district treasurer. (d) The general manager and the district treasurer, if any, shallserve at the pleasure of the board of directors. (e) The board of directors shall set the compensation, if any, forthe general manager and the district treasurer, if any. (f) The board of directors may require the general manager to bebonded. The board of directors shall require the district treasurer,if any, to be bonded. The district shall pay the cost of the bonds.61051.  The general manager shall be responsible for all of thefollowing: (a) The implementation of the policies established by the board ofdirectors for the operation of the district. (b) The appointment, supervision, discipline, and dismissal of thedistrict's employees, consistent with the employee relations systemestablished by the board of directors. (c) The supervision of the district's facilities and services. (d) The supervision of the district's finances.61052.  (a) Except as provided by Section 61053, the countytreasurer of the principal county shall be treasurer of the districtand shall be the depositary and have the custody of all of thedistrict's money. (b) All claims against a district shall be audited, allowed, andpaid by the board of directors by warrants drawn on the countytreasurer. (c) As an alternative to subdivision (b), the board of directorsmay instruct the county treasurer to audit, allow, and draw his orher warrant on the county treasury for all legal claims presented tohim or her and authorized by the board of directors. (d) The county treasurer shall pay the warrants in the order inwhich they are presented. (e) If a warrant is presented for payment and the county treasurercannot pay it for want of funds in the account on which it is drawn,the treasurer shall endorse the warrant, "NOT PAID BECAUSE OFINSUFFICIENT FUNDS" and sign his or her name and the date and timethe warrant was presented. From that time until it is paid, thewarrant bears interest at the maximum rate permitted pursuant toArticle 7 (commencing with Section 53530) of Chapter 3 of Part 1 ofDivision 2.61053.  (a) Notwithstanding Section 61052, a district may establishan alternative depositary pursuant to this section. (b) The board of directors shall appoint a district treasurer whoshall serve in the place of the county treasurer. (c) The board of directors shall adopt a resolution that does eachof the following: (1) State its intention to withdraw its money from the countytreasury. (2) Fix the amount of the bond for the district treasurer andother district employees who will be responsible for handling thedistrict's finances. The district shall pay the cost of the bonds. (3) Adopt a system of accounting and auditing that shallcompletely and at all times show the district's financial condition.The system of accounting and auditing shall adhere to generallyaccepted accounting principles. (4) Adopt a procedure for drawing and signing checks, providedthat the procedure adheres to generally accepted accountingprinciples. The procedure shall provide that bond principal andsalaries shall be paid when due. The procedure may provide thatchecks to pay claims and demands need not be approved by the board ofdirectors before payment if the district treasurer determines thatthe claims and demands conform to the district's approved budget. (5) Designate a bank, a savings and loan association, or a creditunion as the depositary of the district's money. A bank, savings andloan association, or credit union may act as a depositary, payingagent, or fiscal agency for the holding or handling of the district'smoney, notwithstanding the fact that a member of the board ofdirectors, whose funds are on deposit in that bank or savings andloan association is an officer, employee, or stockholder of that bankor savings and loan association, or of a holding company that ownsany of the stock of that bank or savings and loan association. (d) The board of directors and the board of supervisors of theprincipal county shall determine a mutually acceptable date for thewithdrawal of the district's money from the county treasury, not toexceed 15 months from the date on which the board of directors adoptsits resolution. (e) In implementing this section, the district shall comply withArticle 1 (commencing with Section 53600) and Article 2 (commencingwith Section 53630) of Chapter 4 of Part 1 of Division 2 of Title 5.Nothing in this section shall preclude the district treasurer fromdepositing the district's money in the county treasury of theprincipal county or the State Treasury pursuant to Article 11(commencing with Section 16429.1) of Chapter 2 of Part 2 of Division4 of Title 2. (f) The district treasurer shall make quarterly or more frequentwritten reports to the board of directors, as the board of directorsshall determine, regarding the receipts and disbursements andbalances in the accounts controlled by the district treasurer. Thedistrict treasurer shall sign the reports and file them with thegeneral manager.