Section 13303 Of Article 1. General From California Government Code >> Division 3. >> Title 2. >> Part 3. >> Chapter 3. >> Article 1.
13303
. Notwithstanding any other provision of law, all accounts,
special accounts and funds established by statute in the General Fund
to reserve specific revenues for a particular department, activity,
purpose, or program for an indefinite period of time shall, for
accounting and budgeting purposes, on and after July 1, 1978, be
excluded in determining, estimating or reporting revenues and
transfers, expenditures, receipts, disbursements, assets,
liabilities, surplus, or reserves in any balance sheet, budget, or
other statement of the financial operations or condition of the
General Fund.