2009 California Government Code - Section 16418.5 :: Article 7.6. Contingency Reserve For Economic Uncertainties ...

16418.5.  (a) Notwithstanding any other provision of law, each
special fund shall include a contingency reserve for economic
uncertainties. These reserves shall constitute reserve funds within
the meaning of Section 5 of Article XIII B of the California
Constitution.
   (b) On the first day of each fiscal year, or on the day that the
Budget Act for that fiscal year is chaptered, whichever occurs later,
an amount sufficient for any appropriation made by that Budget Act
or by any other statute from the fund in which the reserve account is
established, shall be appropriated from each reserve account in each
special fund.
   (c) On the last day of each fiscal year, the unappropriated
balance in each special fund shall be appropriated to the reserve
account in that special fund.