California Code, Government Code - GOV § 13321

The budgets shall show the allotments of appropriations or other funds available for the fiscal year by quarter or other period of time and by organization unit.  Expenditures may be classified by line item for each program in the detail prescribed by the department.  The department may require the head of the state agency or court, in making up the budget allotments, to set aside a reserve for contingencies or other purposes in such amount as the department determines.