California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 2 - Budgeting Procedures for Counties
Article 4 - Special Budget Units
Section 991 - Contingencies
The budget of a fund may contain an appropriation for contingencies, limited to 10% of its non-contingency appropriations. An additional appropriation for contingencies may be included in the General Fund or in a separate Contingency Fund, limited to 10% of the following base:
Total appropriations of funds which do not include a contingency appropriation, reduced by appropriations for bonded debt service.
These amounts are appropriated through the budget process. However, to make them specific and to authorize expenditures against them, a four-fifths vote of the board is required.
Whether in a separate fund or within a fund, all contingencies appropriations are collected in a separate budget unit. The financing fund for each appropriation is designated.
