(a) The board shall deposit district funds in a special account in the treasury of the political subdivision that created the district.
(b) District funds, other than those invested as provided by § 363.206(c), shall be deposited as received in the treasury of the political subdivision and must remain on deposit.

(c) The board shall reimburse the political subdivision for any costs, other than personnel costs, the political subdivision incurs for performing the duties under this section.