California Government Code 53734 – In a local agency required to adopt a budget, all or part of the fund …
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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.
(Added by Stats. 1949, Ch. 81.)
Terms Used In California Government Code 53734
- local agency: means a city, county, or district empowered to levy and collect assessments or taxes. See California Government Code 53730.5