§ 53734
44 words·~1 min read·
/ca/government-code/53734A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In a local agency required to adopt a budget, all or part of the fund may be shown in the budget as reserves for future expenditures in subsequent years and when so shown shall be identified as to purpose, but need not be itemized.