{"data":{"id":"us-ca/prc-5788","jurisdiction":"us-ca","citation":"PRC § 5788","heading":"","body":"On 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:\n(a) Maintenance and operation.\n(b) Employee compensation.\n(c) Capital outlay.\n(d) Interest and redemption for indebtedness.\n(e) Restricted reserve for capital outlay.\n(f) Restricted reserve for contingencies.\n(g) Unallocated general reserve.","path":["Public Resources Code - PRC","DIVISION 5. PARKS AND MONUMENTS [5001. - 5877.]","CHAPTER 4. Recreation and Park Districts [5780. - 5796.20.]","ARTICLE 9. Finance [5788. - 5788.25.]"],"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":"5d78abb9847f172ba94ccd218963caef9d7c768fce96b09a0b40d8f0c4cb0db9","source_id":"us-ca","stale":false,"prev":"us-ca/prc-5787.3","next":"us-ca/prc-5788.1"},"notice":"GroundRules: Original legal text. Not legal advice."}