Cal. Code Regs. tit. 2 § 1071.9
Current through Register 2024 Notice Reg. No. 41, October 11, 2024
Revenue and expense accounts are not segregated between operating and non-operating. Revenues are classified by source. Expenses are classified primarily by system mode and secondarily by function and thirdly by object of expenditure. These accounts are listed in Sections 1073.1, 1073.2, 1073.3, 1073.4, 1073.7 and 1073.8. Budgetary accounts are provided but such accounting is not recommended unless legally required.
Cal. Code Regs. Tit. 2, § 1071.9