Cal. Health and Safety Code § 13902
Cal. Health and Safety Code § 13902
California · California Health and Safety Code · Status: effective
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- Citation
- Cal. Health and Safety Code § 13902, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/862845
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Full text
(a) A district board may establish a reserve for capital outlays and shall declare the purposes for which the reserve is to be used.
(b) At any time, the district board may transfer to its reserve for capital outlays any unencumbered surplus reserve remaining at the end of a fiscal year.
(c) A capital outlay reserve shall be used only for the purposes specified by the district board. However, if a district board finds at the time it adopts its final budget that the reserve is no longer required, it may, by unanimous vote, discontinue the reserve or transfer any balance to the district’s general fund.