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 1013 - Prior Year Encumbrances
Universal Citation: 2 CA Code of Regs 1013
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
Encumbrances outstanding at the close of the year preceding the year covered by the budget are shown by fund in the column provided on Schedule 2. Such amounts, along with other reserves, are deducted from the total fund balance to arrive at the available fund balance. Appropriations corresponding to prior encumbrances are not shown in the current budget. Board approval of the overall budget, which includes the reserve for encumbrances, is the authority for re-establishment of encumbrances and related appropriations in the new year.
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