California Water Code § 30540

Water Code
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(a) The board shall, at its first meeting or as soon thereafter as practicable, appoint by a majority vote a general manager and a secretary. (b) The board shall also, by majority vote, do either of the following: (1) Appoint an auditor or treasurer to carry out the duties required by Section 30582 and other duties required by the board. (2) Retain an auditor as an independent contractor, other than the auditor or treasurer appointed pursuant to paragraph (1), to conduct an annual audit of the district’s books, records, and financial affairs.

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