Ed. Code, § 52704

The governing board of the school district may, as an alternative to the procedure provided for in Section 52703, establish an account for each such farm established in the district, or for all such farms established by the district, in one or more banks to be known as “The School Farm Account” of (insert name of district) District. If the account is established for one of several farms, it shall be known as “The School Farm Account of (insert name of school) School of (insert name of district) District.” All receipts of the school farm, or farms, derived from the sale of produce, livestock, and other products, may be withdrawn from the general fund in the same manner as other moneys may be withdrawn from funds of the district and deposited in the account for expenditure for the operation and maintenance of the farm, or farms, in accordance with the direction of the governing board.