Section 267. Expense of the improvement

The cost of establishment of a
  county district and the furnishing  of  the  improvement  therein  shall
  include  the  amount  of  all  contracts,  the  costs  of  all lands and
  interests  therein  necessarily  acquired,  the  costs  of  erection  of
  necessary  facilities  and appurtenances for operation or administration
  of the improvement,  the  costs  of  necessary  original  equipment  for
  operation  or  administration  of the improvement, printing, publishing,
  interest on loans, legal and engineering services and all other expenses
  incurred or occasioned by reason of the establishment  of  the  district
  and  the  furnishing  of  the  improvement.  In  addition there shall be
  apportioned against, charged to and included in such cost such allowance
  as the board of supervisors  may  make  for  expenditures  made  by  the
  initiating  agency  which are directly attributable to the establishment
  of the county district, as well as for  any  services  rendered  by  the
  county  attorney,  the  county  engineer  or  any  other salaried county
  officer or employee, when  such  services  have  been  necessary  to  or
  occasioned by reason of the establishment of the county district.