The budget for each fund may contain nonspendable, restricted, committed, or assigned fund balance classifications in such amounts as the board deems sufficient. General reserves and stabilization arrangements may also be included as part of the restricted, committed, assigned, and unassigned fund balance.
(Amended by Stats. 2011, Ch. 382, Sec. 1.8. (SB 194) Effective January 1, 2012.)
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