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 1003 - Enterprise Funds

A budget must be included for each enterprise fund on a separate Schedule 10. The budget is expressed in terms of the revenue and expense accounts prescribed for the activity in which the enterprise is engaged (See Section 905). General requirements regarding prior year comparative data, salary schedules and fixed asset acquisition detail apply. Budgeted revenues and expenses are not included in budget summaries.

1. Amendment filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).
2. Amendment filed 2-3-72; effective thirtieth day thereafter (Register 72, No. 6).