reglab/statecodes huggingface dataset:
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.2 - Relation to Federal Power Commission Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Uniform System of Accounts of the Federal Power
						Commission is the guide for this system. Accounts have been added and deleted
						and policies have been modified as deemed necessary to recognize the
						governmental character of the utility, and to provide for proper recording of
						transactions peculiar to its operation.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.3 - Accounting Method and Basis

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The enterprise approach, having as its objective the
						determination of financial position and the results of operations by fiscal
						period, is prescribed. Accounts shall be kept by the double entry method on the
						accrual basis, with the exception of assessments and ad valorem taxes, for
						which the accrual basis is optional.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.4 - Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Funds provided for use of electric utility districts are
						listed and defined in Section
						1092. Unless legally required to
						account for specific resources in separate funds, the district may include them
						within the General Fund.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.5 - Current and Long-Term Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Asset and liability accounts are grouped in current and
						long-term sections. A current asset is one normally convertible to cash, or a
						cash-equivalent benefit, within twelve months. Other assets are labeled
						long-term, or some special category of long-term, i.e., Deferred Charges, etc.
						Similarly, current liabilities are those which will become due and payable
						within twelve months.
Status of the asset at date of acquisition, or liability
						at time of incurrence, governs the account to which posted. However, it is not
						intended that the accounts be subsequently adjusted for transitions from
						long-term to current. Balance sheets should reflect the correct status as of
						the date of the statement, but reclassification entries need not formally be
						posted to the accounts.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.6 - Fixed Assets

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Acquisitions of fixed assets are capitalized in
						accordance with enterprise accounting practice. Definitions and value and life
						tests for fixed asset recognition are those presented in Accounting for General
						Fixed Assets.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.7 - Nominal Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Both revenue and expense accounts are segregated between
						operating and non-operating. The basic classification of revenue is by source.
						Expense accounts are classified primarily by cost center and secondarily by
						nature of expense. These accounts are listed and explained in Sections
						1093.3 and
						1093.4,
						respectively.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.8 - Subaccounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Basic accounts and, in a few cases, certain subaccounts,
						are required. Districts may segregate detail in as many additional subaccounts
						as desired. Each subaccount must be keyed to a prescribed account, either by
						its title or code number.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.9 - Account Adjustments

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Transactions which correct a previously recorded
						transaction of the current period are posted directly to the account affected.
						Recovery of costs from insurance or damage settlements shall be credited
						against the account charged with the cost of repairing the damage. Provision is
						also made for the transfer of expense from one segment of the accounts to
						another without disturbing balances of accounts to which the expenses were
						initially entered.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.10 - Transactions Adjusting Prior Balances

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Transactions which adjust nominal account balances of
						prior fiscal periods are posted to one of two current non-operating accounts,
						Revenues Applicable to Prior Years or Expenses Applicable to Prior
						Years.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.11 - Retirement of Fixed Assets

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
When a fixed asset is sold or otherwise retired, cost or
						recorded value is removed from the property accounts. Except in the case of a
						non-depreciable asset or an entire property having a separately-identified
						depreciation allowance, gain or loss is not recognized. Rather, the allowance
						for depreciation account is charged for the difference between:
Recorded cost of the asset
and
Proceeds from sale of asset or
								  salvage
Removal or dismantling costs
Insurance proceeds
In exceptional cases where gain or loss is recognized, it
						is credited or charged to non-operating revenue or expense.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.12 - Options

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In addition to the options afforded in 1091.3 and 1091.8,
						the district may exercise an option on the following:
(a) Cash discounts on purchases may be
					 accounted as revenue or as a reduction of purchase price.
(b) After posting employee benefits to the
					 General and Administrative cost centers, they may be reallocated to the other
					 cost centers.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1091.13 - Non-Electric Activities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The principal activity of a district is that activity for
						which the greatest amount of time and money is expended. Districts which are
						principally electric, but which engage also in other activities, must account
						for the latter in terms of accounts prescribed in other Articles of this
						Subchapter. The accounts
Revenues from other activities, and
Expenses of other activities
indicate the positions of non-electric revenues and
						expenses. They may serve as control accounts for prescribed accounts, or may be
						replaced by them. This policy does not extend to balance sheet accounts.
						Multi-activity districts need maintain only the balance sheet accounts
						prescribed for the principal activity.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1092 - Standard Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The funds listed and defined below are recognized for use
						by electric utility districts.
(a)
					 General. A fund that is available for any authorized purpose and which is
					 therefore used to account for all revenues and all expenditures not provided
					 for in other funds.
(b) Debt
					 Service. A fund used to account for revenues appropriated for the periodic
					 payment of interest, and the principal of matured long-term debt.
(c) Sinking. A fund established by periodic
					 contributions and earnings thereon to provide for retirement of bond
					 principal.
(d)
					 Construction
.
A fund used to account for the proceeds from the
					 sale of bond issues or other long-term borrowings restricted for capital
					 outlay.
(e) Accumulative Capital
					 Outlay. A fund used to account for the accumulation of revenues restricted for
					 capital outlay under Section
					 53731,
					 Government Code
(f) Special
					 Assessment
.
A fund used to account for assessments levied against
					 certain properties to defray the cost of improvements or services presumed to
					 be of special benefit to the property owner.
(g) Intragovernmental Service
.
A
					 fund which accounts for services furnished to the district and which is
					 financed primarily by charges for such services.
(h) Trust and Agency
.
A fund
					 used to account for money or other property received by the district in the
					 capacity of trustee or agent.
1.
						Amendment of subsection (g) filed 3-8-77; effective thirtieth day thereafter
						(Register 77, No. 11).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1093.1 - Asset and Other Debit Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Electric plant accounts
Electric plant in service:
Construction in progress
Intangible plant
Electric plant held for future use
Land
Other land rights
Allowance for depreciation and amortization of electric plant:
Production
Transmission
Distribution
Electric
								plant in service
General plant
Electric
								plant held for future use
Undistributed items
(b) Investments, restricted assets, other
					 long-term assets
Other physical property:
Other
								property
Non-electric utility plant
Investments
Other property
Contracts and notes
								receivable
Allowance for depreciation and amortization of
								other physical property: Non-electric utility plant
Allowance for
								uncollectible accounts
Restricted assets
(c) Current assets
Cash
Allowance for
								uncollectible accounts:
Cash with fiscal agents
Deposits
Utility services
Imprest cash
Merchandise
Temporary investments
Other
Notes
								receivable
*Taxes receivable
Accounts
								receivable:
*Allowance for uncollectible
								taxes
Utility services
Merchandising
Due from other
								funds
Travel and expense
								advances
Inventory of materials and supplies
Other
Prepayments
Other current assets
(d) Deferred debits
Preliminary survey and investigation
								charges
Other work in progress
Other deferred debits
*Clearing
								accounts:
Stores
Transportation
Shop
__________
* Optional
						accounts.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1093.2 - Liability and Other Credit Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Long-term debt
Bonds
Time warrants
Other governmental
								agencies:
Other long-term debt
State
Federal
Other
(b) Current liabilities
Notes
								payable
Deposits--customers'
Accounts
								payable
Deposits--service connections and meters
Matured long-term debt
Due to other
								funds
Deposits--construction
Interest payable:
Taxes
								accrued
Matured
Other current
								liabilities
Unmatured
(c) Deferred credits
Advances for construction
Deferred
								credits
(d) Reserves
Insurance reserves
Other reserves
Employee benefits reserves
(e) Investment in fixed assets
Investment in electric plant
Investment in
								other assets
Contributions
Contributions
Other sources
Other sources
(f) Fund balances
General Fund balance
Other fund
								balances
1.
						Amendment of subsection (e) and new subsection (f) filed 9-16-70; effective
						thirtieth day thereafter (Register 70, No.
						38).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1093.3 - Revenue Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Sales of electric energy
Residential
Sales for resale
Business and
								industrial
Interdepartmental
Rural
Other
Sales to public authorities
(b) Other electric revenues
Servicing of customers'
Other
Installations
(c) Non-operating
Revenues from lease of other physical
								property
Other governmental agencies
Interest
								revenues
Federal
Taxes and assessments
State
Special district augmentation
								fund
Homeowners' property tax relief
Revenues applicable to prior
								years
Business inventory property tax relief
Other
Other
Revenues from
								other activities
1.
						Amendment of subsection (c) filed 9-16-70; effective thirtieth day thereafter
						(Register 70, No. 38).
2. Amendment of subsection (c) filed 1-15-80
						as an emergency; effective upon filing (Register 80, No. 3). A Certificate of
						Compliance must be filed within 120 days or emergency language will be repealed
						on 5-15-80.
3. Certificate of Compliance filed 3-27-80 (Register 80,
						No. 13).
Note: Authority cited and Reference: Section
						  53891,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 7 - Electric Utility Districts › Section 1093.4 - Expense Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Production
Supervision, labor and expense
Purchased
								power
Generation fuel, water and steam
Maintenance--structures and improvements
(b) Transmission
Supervision, labor and
								expense
Maintenance--structures and improvements
(c) Distribution
Supervision, labor and
								expense
Maintenance--structures, improvements and equipment
(d) Customer accounts
Supervision, meter reading and other
								expense
Uncollectible accounts
(e) Administrative and general
Salaries
Franchise requirements
Office supplies and other expenses
Rents
								and leases
Maintenance--general plant
Property insurance, injuries and
								damages
Other
Employees' retirement and benefits
(f) Other operating
Depreciation and amortization
Other
Taxes
Expense credits
(g) Non-operating
Interest on long-term debt
Other
Expense credits
Other interest
Expenses of other
								activities
Expenses applicable to prior years
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.1 - Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The system of accounting herein described shall be used
						by all California special districts engaged in waste-water or solid waste
						disposal, which either:
(1) Make
					 regular charges against users of the service within the district to cover all
					 or a portion of operating expenses. "Regular service charges" includes regular
					 availability or standby charges, but does not include one-time charges, such as
					 annexation and connection fees, or
(2) Have annual operating expenses of $50,000
					 or more.
Districts normally involved in waste disposal are
						sanitary, sanitation, sewer, garbage disposal, etc. It is frequently the
						primary activity of county water, community services and public utility
						districts.
Districts having neither service charges nor operating
						expenses of $50,000 may, at their option, use either the system herein
						described or the system described in "Article 9. Other Districts." Once a
						district uses the Waste Disposal System, whether by requirement or by choice,
						it may not later change to another system.
If the principal activity of the district is an activity
						other than waste disposal, but the waste disposal phase requires use of this
						system, the operating accounts, only, are required.
1. New
						Article 8 filed 5-21-69; designated effective 7-1-70 (Register 69, No.
						21).
Note: Authority cited for Art. 8: Sections
						  30200 and
						  35891,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.2 - Accounting Method and Basis

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The enterprise approach, having as its objective the
						determination of financial position and the results of operations by fiscal
						period, is prescribed. Accounts shall be kept by the double-entry method on the
						accrual basis, with the exception of assessments and ad valorem taxes, for
						which the accrual basis is optional.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.3 - Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Funds provided for use of waste disposal districts are
						listed and defined in Section
						1102. Unless legally required to
						account for specific resources in separate funds, the district may include them
						within the General Fund.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.4 - Nominal Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Revenues are classified by source. Expenses are
						classified by expense center and by nature of expense.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.5 - Fixed Assets

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Acquisitions of fixed assets are capitalized in
						accordance with enterprise accounting practice. Definitions and value and life
						tests for fixed asset recognition are those presented in "Accounting For
						General Fixed Assets."
1.
						Amendment filed 3-8-77; effective thirtieth day thereafter (Register 77, No.
						11).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.6 - Optional Depreciation Method

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
As used in this section "actual" depreciation refers to
						depreciation based on the cost, or appraised value if cost is not readily
						available, and estimated lives of individual assets, or limited groups of like
						assets. Actual "straight line" depreciation is preferred. However, since at the
						effective date of this System many districts will lack both historical cost of
						fixed assets and experience in depreciation, the following approximation may be
						used.
1970-71 (or first fiscal year starting after July 1,
						1970) is the base year. Depreciation for this year will be 40% of total
						operating expenses exclusive of depreciation. For 1971-72 the depreciation
						allowance will be 38.75% of base year operating expenses, plus actual
						depreciation on assets acquired on or after July 1, 1970. Thereafter the
						percentage declines 1 1/4% per year, until after 32 years depreciation will be
						entirely on an actual basis.
Depreciation Allowance on Fixed Assets Acquired Prior to
						7-1-70
Year Ending June 30
								  %
Year Ending June 30
								  %
Year Ending June 30
								  %
Year Ending June 30
								  %
1971
40
1979
30
1987
20
1995
10
2
38.75
80
28.75
8
18.75
6
8.75
3
37.5
1
27.5
9
17.5
7
7.5
4
36.25
2
26.25
90
16.25
8
6.25
5
35
3
25
1
15
9
5
6
33.75
4
23.75
2
13.75
2000
3.75
7
32.5
5
22.5
3
12.5
1
2.5
8
31.25
6
21.25
4
11.25
2
1.25
These estimates are designed to exclude depreciation on
						underground and underwater plant. However, they will include depreciation
						applicable to any surface assets which have been donated.
Balance sheet values with respect to fixed assets
						acquired prior to July 1, 1970 may be estimated as follows:
Underground & underwater
								  plant
20 X base year operating expenses.
All other plant
12.8 X base year operating expenses.
Allowance for depreciation --All other
								  plant
6.2 X base year operating expenses.
A district commencing under the Optional Method may
						switch to actual depreciation in any subsequent year. A district may not change
						from actual to Optional depreciation.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.7 - Disposition of Fixed Assets

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
When fixed assets are sold or disposed of otherwise, the
						gain or loss, measured by the difference between book value and the
						consideration received, is a current charge or credit.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.8 - Current and Long-Term Assets and Liabilities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Assets and liabilities are segregated in the chart of
						accounts between current and long-term. Current assets are those which are
						normally convertible to cash within a twelve-month period. Prepaid expenses
						have a cash-equivalent value and are included as current. Other assets fall
						into some category of long-term.
Similarly, liabilities which will become payable within
						twelve months are classed as current.
Status of the transaction at the time first recorded
						determines whether it is posted to a current or long-term account. It is
						unnecessary that transitions from long-term to current status be posted in the
						books. However, the proper segregation should be displayed on the balance
						sheet.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.9 - Interest During Construction Period

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Interest expense during the construction period on money
						borrowed to finance the construction shall be capitalized. Interest expense
						after the facility is placed into service is an operating expense.
When a single bond issue finances several projects which
						will be completed in stages, the interest applicable to each during its period
						of construction must be determined.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.10 - Account Adjustments-Current

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Transactions which correct a previously recorded
						transaction of the current period are posted directly to the account affected.
						Recovery of costs from insurance or damage settlements shall be credited
						against the account charged with the costs.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.11 - Account Adjustments-Prior

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Transactions which correct nominal account balances of
						prior fiscal periods are posted to one of two current accounts, "Revenues
						applicable to prior years" or "Expenses applicable to prior
						years."
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.12 - Bond Premium, Discount and Expense

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Bond premium, discount and expense may be credited or
						charged to operations in the year the bonds are sold, except that if a discount
						is substantial in relation to the bonds, it should be amortized over the life
						of the bonds.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.13 - Cash Discounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Purchase discounts allowed for early payment may be
						treated as expense reductions or as revenue at the option of the district.
						Trade discounts are always netted from the purchase price before
						recording.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1101.14 - Investments

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Investments shall be shown on the balance sheet at book
						value, adjusted for any unamortized premium or discount.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1102 - Standard Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following classes of funds are recognized for use of
						waste disposal districts:
(a) General.
					 A fund that is available for any authorized purpose and which is therefore used
					 to account for all revenues and all expenditures not provided for in other
					 funds.
(b) Debt Service. A fund
					 used to account for resources set aside for the periodic payment of interest,
					 and the principal of matured long-term debt.
(c) Accumulative Capital Outlay. A fund used
					 to account for the accumulation of revenues restricted for capital outlay under
					 Section
					 53731 of
					 the Government Code.
(d)
					 Construction. A fund used to account for the proceeds from the sale of bond
					 issues, from governmental grants, or from other resources restricted for
					 capital outlay.
(e) Special
					 Assessment. A fund used to account for assessments levied against certain
					 properties to defray the cost of improvements or services presumed to be of
					 special benefit to the property owners.
(f) Intragovernmental Service. A fund which
					 accounts for services furnished to the district and which is financed primarily
					 by charges for such services.
(g)
					 Trust and Agency. A fund used to account for money or other property received
					 by the district in the capacity of trustee or agent.
1.
						Amendment of subsection (f) filed 3-8-77; effective thirtieth day thereafter
						(Register 77, No. 11).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1103.1 - Asset and Other Debit Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Current assets
Cash
Due from other funds
Imprest cash
Due from other
								governmental agencies
Cash with fiscal agents
Notes receivable
Deposits
Accounts
								receivable
Inventories
Allowance for doubtful
								accounts
Temporary investments
*Taxes
								receivable
Prepaid expenses
*Allowance for
								uncollectible taxes
Other
(b) Property, plant and equipment
Land
General plant and
								administrative facilities
Property rights
Sewage collection
								facilities
Other physical property
Sewage treatment
								facilities
Construction in progress
Sewage disposal
								facilities
Allowance for depreciation and amortization
Solid waste disposal facilities
(c) Restricted and other long-term assets
Contracts and notes
								receivable
Restricted assets
(d) Deferred debits
Land
General plant and
								administrative facilities
Preliminary survey and
								investigation charges
Other work in progress
Other
*Clearing accounts
Stores
Transportation
Shop
__________
* Optional
						accounts.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1103.2 - Liability and Other Credit Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Current liabilities
Notes
								payable
Deposits
Accounts payable
Customers'
Matured and maturing
								long-term debt
Service connections Construction
Interest payable
Due
								other funds
Matured
Due other
								governmental agencies
Accrued
Accrued payroll
Accrued taxes
Other
(b) Long-term debt
Bonds
Other
Other governmental agencies
(c) Deferred credits
Advances for
								construction
Other
(d) Reserves
Reserves for restricted assets
Other
(e) Investment in fixed assets
Investment in operating
								plant
Investment in other assets
Contributions
Contributions
Other sources
Other sources
(f) Fund balances
General Fund balance
Other fund
								balances
1.
						Amendment of subsection (e) and new subsection (f) filed 9-16-70; effective
						thirtieth day thereafter (Register 70, No.
						38).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1103.3 - Income Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Operating
Service charges
Other services
Permit and inspection fees
Sales of
								reclaimed water
Connection fees
Other sales
(b) Non-operating
Annexation charges
Aid from
								other governmental agencies
Rents and leases
Taxes
Federal
Special district augmentation fund
State--Homeowners' property tax relief
Franchises
State--Business
								inventory property tax relief
Interest
In lieu taxes
Revenue
								applicable to prior years
Other
1.
						Amendment of subsection (b) filed 9-16-70; effective thirtieth day thereafter
						(Register 70, No. 38).
2. Amendment of subsection (a) filed
						12-14-72; effective thirtieth day thereafter (Register 72, No.
						51).
3. Amendment filed 1-15-80 as an emergency; effective upon
						filing (Register 80, No. 3). A Certificate of Compliance must be filed within
						120 days or emergency language will be repealed on 5-15-80.
4.
						Certificate of Compliance filed 3-27-80 (Register 80, No.
						13).
Note: Authority cited and Reference: Section
						  53891,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 8 - Waste Disposal Districts › Section 1103.4 - Expense Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Expense centers
Sewage collection
Solid waste disposal
Sewage treatment
Administration and
								general
Sewage disposal
Non-operating
(b) Operating expense
					 objects**
Salaries and wages
Contractual
								services
Employee benefits
Professional
								services
Directors' fees
Printing and
								publication
Election expense
Rents and leases
Depreciation and amortization
Repairs and
								maintenance
Research and monitoring
Gasolines, oil and fuel
Travel and
								meeting
Insurance
Uncollectible accounts
Memberships
Utilities
Office expense
Other
Operating supplies
(c) Non-operating expense objects
Taxes and assessments
Expenses applicable
								to prior years
Interest
Other
__________
** To be used as needed within
						each expense center.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.1 - Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The provisions of this Article are prescribed for all
						districts engaged in activities for which accounting systems are not provided
						in preceding Articles.
1. New
						Article 9 (Sections
						1111.1 through
						1111.14,
						1112.1,
						1113.1,
						1114.1 through
						1114.6) filed 12-6-67; designated
						effective 7-1-69 (Register 67, No. 49).
Note: Authority cited: Section
						  53891,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.2 - Source Publication

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Insofar as possible, this system employs the fund,
						function, activity and account titles of the publication "Accounting Standards
						and Procedures for Counties," issued by the State Controller. Where necessary,
						accounts have been added to meet special needs. Otherwise, the county accounts
						are equally applicable to districts. A substantial number of districts are
						accounted for by the county auditor. To the extent that the district systems
						can coincide with that used by the county, the accounting is
						facilitated.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.3 - Accounting Basis

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The modified cash basis of accounting is prescribed with
						full accrual available as an option. Under the modified cash basis expenditures
						are recorded when the liability for payment exists; revenue is recorded when
						received. Under full accrual expenditures are recorded when payable and
						revenues when receivable. Since the accrual of revenues is optional, a district
						may elect to accrue some, but not all, revenues so long as this election is
						consistently exercised.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.4 - Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The standard funds and groups of accounts to be used in
						accounting for various resources are given in Section
						1113.1.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.5 - Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Standard accounts are listed in Sections
						1114.1 -
						1114.6. Each district will select
						from the chart those which are necessary to adequately account for its
						financial position and results of operations. Operating accounts are in terms
						of revenues and expenditures. Revenues are classified by source, and
						expenditures by object.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.6 - Subaccounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Districts which need or desire more detailed information
						than that provided by the account in the standard chart may use supplementary
						accounts, subject to the requirement that each such account used must be
						identified with a required account by either code number or title, in order
						that related accounts and subaccounts can be readily combined into the standard
						form.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.7 - Enterprise Accounting

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The purpose of enterprise accounting is to determine the
						profit or loss from operations, a job which the regular governmental-type
						accounts are not designed to do. Enterprise systems are prescribed only for
						those activities designated as utility activities (See Articles 2-8). All
						others must follow the system in this Article. However, districts subject to
						this Article are free to employ enterprise accounting as an addition to the
						official records, but not as a substitute for them.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.8 - Account Adjustments

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Transactions which correct a previously recorded
						transaction of the current period are posted directly to the account affected.
						Provision is also made for the transfer of expenditures from one fund or
						account to another without reducing balances of accounts to which the
						expenditures were originally posted.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.9 - Transactions Affecting Prior Balances

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Transactions which adjust operating account balances of
						prior fiscal periods are posted to one of two current operating
						accounts:
Expenditures applicable to prior years, or
Revenues applicable to prior years
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.10 - Fixed Assets

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Purchases of fixed assets are charged as current
						expenditures of the fund from which purchased. Costs of fixed assets owned are
						carried in the General Fixed Asset Group of Accounts. Definitions and
						accounting procedures are those contained in "Accounting for General Fixed
						Assets."
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.11 - Premium on Long-Term Debt

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Premium on long-term debt is accounted as a current
						revenue of the fund which will account for payment of debt principal and
						interest.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.12 - Budgetary Accounting

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Budgetary accounting is recommended as an aid in holding
						expenditures to a financial operating plan. However, budgetary accounting is
						not a requirement of this system. Under Section
						53065 of
						the Government Code, districts whose governing body is the county board of
						supervisors or for which the county fiscal officers are ex officio officers of
						the district are subject to the budget provisions of Government Code Sections
						29000-
						29143.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.13 - Multi-Purpose Districts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Districts which engage in more than one activity must
						maintain a separate set of revenue and expenditure accounts for each. However,
						only one set of balance sheet accounts, covering all activities, need be kept.
						If one of the activities is a recognized utility activity, see Article
						1--General Information, Section
						1031.8.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1111.14 - Procedures by Reference

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Accounting for general fixed assets and for special
						assessments are described in the two publications:
Accounting for General Fixed Assets
Special Assessment Accounting
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1112.1 - Activity Classification

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For reporting purposes each district shall designate its
						activity according to the following list. This must be done if districts are to
						be properly grouped, since neither the district name nor its account structure
						will always indicate the nature of its operation. Multi-purpose districts shall
						list each different activity.
Air pollution control
Local and regional planning or
								  development
Ambulance service
Cemetery maintenance
Memorial
Parking
Drainage and drainage
Pest control
Financing or constructing
								  facilities
Police protection and personal safety
Fire protection
Recreation and park
Flood control and water conservation
Resources conservation
Health
Streets and roads -constructiontion and
								  maintenance
Land reclamation and levee maintenance
Television translator station facilities
Library services
Underground electric and communication
								  facilities
Lighting and lighting maintenance
Waste disposal
1.
						Amendment filed 3-8-77; effective thirtieth day thereafter (Register 77, No.
						11).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1113.1 - Funds and Account Groups

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The funds and account groups listed and defined in this
						section ar prescribed for use by districts in the accounting situations
						indicated.
(a) General. The fund that
					 is available for any authorized purpose and which is therefore used to account
					 for all revenues and all expenditures not provided for in other
					 funds.
(b) Debt Service. A fund
					 used to account for revenues appropriated for the periodic payment of interest,
					 and the principal of matured long-term debt.
(c) Accumulative Capital Outlay. A fund used
					 to account for revenues and expenditures of monies restricted to capital
					 outlay.
(d) Zone No. ___. A fund
					 used to account for taxes and assessments levied upon less than the entire
					 taxable property of the district and other revenues restricted for the benefit
					 of the areas taxed.
(e) Bond. A
					 fund used to account for the proceeds from the sale of bonds issued.
(f) Intragovernmental Service. A fund which
					 accounts for services furnished to the district and which is financed primarily
					 by charges for such services.
(g)
					 Special Assessment. A fund which accounts for assessments levied against
					 certain properties to defray the cost of improvements or services presumed to
					 be of special benefit to the owners of such property.
(h) Trust and Agency. A fund used to account
					 for money or other property received by the district in its capacity of trustee
					 or agent to be disbursed in accordance with the conditions of the trust or
					 agency.
(i) General Fixed Asset
					 Group of Accounts. A self-balancing group of accounts to present the cost, or
					 assigned value in lieu of cost, of fixed assets owned by the district, along
					 with sources of investment.
(j)
					 General Long Term Debt Group of Accounts. A self-balancing group of accounts to
					 present the amount of future principal and interest payments on long-term debt
					 of the district.
1.
						Amendment of subsection (f) filed 3-8-77; effective thirtieth day thereafter
						(Register 77, No. 11).