Section 53744 Of Article 4.5. Tort Liability Fund From California Government Code >> Division 2. >> Title 5. >> Part 1. >> Chapter 4. >> Article 4.5.

. In a local agency required to adopt a budget, all or part of the fund may be shown in the budget as reserves for future expenditures in subsequent years and when so shown shall be identified as to purpose, but need not be itemized.