CA Gov't Code Section 29089

The resolution of adoption of the budget of the county, each dependent special district, and each other agency as defined in Section 29002, shall specify the following:

(a)

Appropriations by objects of expenditure within each budget unit, except for capital assets that are appropriated at the subobject level pursuant to Section 29008.

(b)

Other financing uses by budget unit.

(c)

Intrafund transfers by budget unit.

(d)

Transfers-out by fund.

(e)

Appropriations for contingencies, by fund.

(f)

Provisions for nonspendable, restricted, committed, and assigned fund balances, by fund and purpose.

(g)

The means of financing the budget requirements.