{"data":{"id":"us-ca/gov-53734","jurisdiction":"us-ca","citation":"GOV § 53734","heading":"","body":"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.","path":["Government Code - GOV","TITLE 5. LOCAL AGENCIES [50001. - 57607.]","DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 55821.]","PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 54999.7.]","CHAPTER 4. Financial Affairs [53600. - 53997.]","ARTICLE 4. Capital Outlay Fund [53730.5. - 53737.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"2d5c2063682d0cd751cdc38ebe798ada2cb4437ee58d0f240be8e981966e707a","source_id":"us-ca","stale":false,"prev":"us-ca/gov-53733","next":"us-ca/gov-53735"},"notice":"GroundRules: Original legal text. Not legal advice."}