The use of the account numbers and designations as hereinafter listed in [sic] mandatory, as is the order in which the accounts are to appear in the respective ledgers. The prescribed accounts shall be maintained by the local agency, as a minimum requirement, regardless of such further breakdown it may find desirable for internal purposes. Where the Subchapter permit [sic] the use of optional accounts, only the accounts representing the chosen option need be maintained.
N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1641-1.3