ca8c3002_overnment_Code_Budget_Glossary__Subject_Title
[Section] 13307 [Description] Provides that encumbrances shall not be counted as an expenditure and that unencumbered balances of appropriations, shall be an item of disclosure but shall not be deducted from the fund balance. [Subject Title] 
General Fund Balance and Encumbrances
Government Code Budget Glossary
Subject Title