Section 5788.
Cal. Public Resources Code - PRC § 5788.
in effectOn or before July 1 of each year, the board of directors shall adopt a preliminary budget that shall conform to the accounting and budgeting procedures for special districts contained in Subchapter 3 (commencing with Section 1031.1) of, and Article 1 (commencing with Section 1121) of Subchapter 4 of Division 2 of Title 2 of the California Code of Regulations. The board of directors may divide the preliminary budget into categories, including, but not limited to:
(a)
Maintenance and operation.
(b)
Employee compensation.
(c)
Capital outlay.
(d)
Interest and redemption for indebtedness.
(e)
Restricted reserve for capital outlay.
(f)
Restricted reserve for contingencies.
(g)
Unallocated general reserve.
References
referencesCal. Public Resources Code - PRC § 1031.1.
referencesCal. Public Resources Code - PRC § 1121.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026