DISTRICTS ‑- WATER ‑- COMMISSIONERS ‑- GROUP MEDICAL INSURANCE PLAN OR HEALTH CARE PLAN FOR EMPLOYEES AND DEPENDENTS ‑- AUTHORITY ‑- COMMISSIONERS NOT INCLUDED (1) A water district has the power to initiate and maintain a group medical insurance plan or health care plan for its employees and their dependents and to pay the entire cost thereof. (2) Same: A water district does not have any authority to pay all or any part of the cost of such plan for the benefit of the commissioners of the district since they are officers not employees of the district.