The  financial affairs of each sub-district shall be handled as a unit
  and in accordance with the provisions of title 25 of this article  which
  apply  thereto.  Compensation  of  the members of the board, salaries of
  regular employees of the regulating district, together with expenses and
  general operating costs shall be allocated by the board on a time  basis
  among  the  sub-districts  and  paid  from district funds. Such payments
  shall not operate to  change  the  status  of  any  member,  officer  or
  employee,  nor  shall they result in an increment in the rate of payment
  made to them, computed on an annual basis. Preliminary costs incurred in
  the formation of a sub-district shall be  reimbursed  from  sub-district
  funds  if  the  sub-district is formed; otherwise they shall be a charge
  against the signers of the petition. Funds raised under  the  provisions
  of  title 21 of this article cannot be used in connection with any river
  or drainage improvement district or sub-district.