The provisions of law (except Section 25256 of this code) relating to budgets and other fiscal matters except borrowing which apply to counties shall also apply to any district, whose governing body is the board of supervisors or for which county fiscal officers are ex officio fiscal officers, except that this section shall not apply:
(a) To school districts;
(b) To districts including two or more counties;
(c) Where such matters are otherwise provided by law.