CA Gov't Code Section 66483.1

After completion of the facilities and the payment of all claims from any “planned local drainage facilities fund” or any “planned local sanitary sewer fund,” the legislative body of a county or city shall determine by resolution the amount of the surplus, if any, remaining in any of those funds. Any surplus shall be used, in those amounts as the legislative body may determine, for one or more of the following purposes:

(a)

For transfer to the general fund of the county or city, provided that the amount of the transfer shall not exceed 5 percent of the total amount expended from the particular fund, and provided that the funds transferred are used to support the operation and maintenance of those facilities for which the fees were collected;

(b)

For the construction of additional or modified facilities within the particular drainage or sanitary sewer area; or

(c)

As a refund in the manner provided in Section 66483.2.