The county budget covers the operations of county operating and special revenue funds. Bond, intragovernmental service and enterprise funds are also included, but receive a different treatment (See Article 4, Special Funds). Funds of special districts whose affairs and finances are under the supervision and control of the county supervisors, while presented in the budget document, are a separate subject and are discussed in Subchapter 4, Article 1.
Cal. Code Regs. Tit. 2, § 961