California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 2 - Budgeting Procedures for Counties
Article 5 - Special Funds
Section 1002 - Intragovernmental Service Funds

A separate Schedule 9 is provided for presentation of the managerial budget of each intragovernmental service fund. Anticipated revenues and expenses are shown in terms of accounts deemed most appropriate for the activity. Comparative data for prior years must be shown. Supplementary schedules showing planned fixed asset acquisitions and salaries by position, if not already itemized in the budget, must accompany the presentation. The managerial budget must be adopted by the supervisors, although amounts are not brought forward to the budget summaries.

1. Amendment filed 2-3-72; effective thirtieth day thereafter (Register 72, No. 6).