California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 2 - Budgeting Procedures for Counties
Article 6 - Special Procedures
Section 1011 - Provisions

Provisions result in increases in reserves. They are detailed in Schedule 7. Typical provisions are those to increase the general reserve, accumulative capital outlay reserves, and reserves for inventories, advances to intragovernmental service funds, and allowable long-term loans. All provisions are shown in one budget unit. The fund to which each belongs is designated. It is recommended that balances to be retained in reserves not be cancelled at the end of each year, and that the provision be in the amount of the increase only.

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