reglab/statecodes huggingface dataset:
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 17 - Bid Protests › Subarticle 5 - PROHIBITED CONDUCT › Section 875 - Record of Hearing. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 8-5-70; effective thirtieth day thereafter (Register 70, No.
						32).
2. Repealer filed 12-15-97 as interim regulations under
						Government Code section
						11400.20;
						operative 12-15-97 (Register 97, No. 51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 17 - Bid Protests › Subarticle 5 - PROHIBITED CONDUCT › Section 876 - Decisions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Renumbering from former Section
						875 filed 8-5-70; effective
						thirtieth day thereafter (Register 70, No. 32).
2. Repealer filed
						12-15-97 as interim regulations under Government Code section
						11400.20;
						operative 12-15-97 (Register 97, No. 51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 17 - Bid Protests › Subarticle 5 - PROHIBITED CONDUCT › Section 877 - Form of Notice. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Renumbering from former Section
						876 filed 8-5-70; effective
						thirtieth day thereafter (Register 70, No. 32).
2. Repealer filed
						12-15-97 as interim regulations under Government Code section
						11400.20;
						operative 12-15-97 (Register 97, No. 51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 18 - Relocation Assistance in Connection with the Acquisition of Real Property by State Agencies [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New Article
				  18 (Sections
				  880 through
				  884) filed 9-22-65 as an emergency;
				  effective upon filing. Certificate of Compliance included (Register 65, No.
				  18).
2. Repealer of Sections
				  880 through
				  884 and new Sections
				  880 through
				  883 filed 4-7-71 as an emergency;
				  effective upon filing (Register 71, No. 15).
3. Certificate of
				  Compliance--Section
				  11422.1,
				  Gov. Code, filed 7-21-71 (Register 71, No. 30).
4. Repealer of
				  Article 18 (Sections
				  880 through
				  883) and new Article 18 (Sections
				  880 through
				  887.4) filed 6-15-72 as an
				  emergency; designated effective 7-1-72. Certificate of Compliance included
				  (Register 72, No. 25).
5. Repealer of Article 18 (Sections
				  880 through
				  887.4) filed 5-24-74; effective
				  thirtieth day thereafter (Register 74, No. 21).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 19 - Overpayments › Section 890 - Overpayments

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Upon authorization of the State Board of Control, a state
					 agency may retain overpayments of the nature and amount specified in Section
					 16302.1 of
					 the Government Code in accordance with the specific conditions of that section.
					 State agencies desiring to secure such authorization shall file an application
					 therefor with the State Board of Control, accompanied by a statement of the
					 circumstances.
1. New
					 Article 19 (Section
					 890) filed 1-13-69; designated
					 effective 3-1-69 (Register 69, No. 4).
Note: Authority cited: Section
						13920,
						Government Code. Reference: Section
						16302.1,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 20 - Miscellaneous Reimbursements [Repealed] › Section 895 - Stolen Personal Property. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 Article 20 (Section
					 895) filed 3-10-72; effective
					 thirtieth day thereafter (Register 72, No. 11).
2. Amendment filed
					 6-8-79 as an emergency; designated effective 7-1-79 (Register 79, No. 23).
					 Certificate of Compliance included.
3. Change without regulatory
					 effect repealing section (Register 87, No. 44).
Note: Authority cited: Section
						19258.5,
						Gov. Code. Reference: Section
						19258.5,
						Gov. Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 20 - Miscellaneous Reimbursements [Repealed] › Section 897 - Clothing Allowances. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 Sections 897-897.7 filed 11-1-72 as an
					 emergency; designated effective 12-1-72 (Register 72, No. 45).
2.
					 Certificate of Compliance filed 1-3-73 (Register 73, No. 1).
3.
					 Change without regulatory effect repealing section (Register 87, No.
					 44).
Note: Reference: Sections
						19460, et seq., Government
						Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 20 - Miscellaneous Reimbursements [Repealed] › Section 897.1 - Definitions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 2-5-75 as an emergency; effective upon filing (Register 75, No.
					 6).
2. Certificate of Compliance filed 6-4-75 (Register 75, No.
					 23).
3. Change without regulatory effect repealing section (Register
					 87, No. 44).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 20 - Miscellaneous Reimbursements [Repealed] › Section 897.2 - Requirements. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 of subsection (c) filed 9-14-73; effective thirtieth day thereafter (Register
					 73, No. 37).
2. Repealer of subsection (c) and renumbering of
					 subsection (d) to (c) filed 2-5-75 as an emergency; effective upon filing
					 (Register 75, No. 6).
3. Certificate of Compliance filed 6-4-75
					 (Register 75, No. 23).
4. Amendment of subsection (b) filed 8-16-78;
					 designated effective 10-10-78 (Register 78, No. 33).
5. Change
					 without regulatory effect repealing section (Register 87, No.
					 44).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 20 - Miscellaneous Reimbursements [Repealed] › Section 897.3 - Annual Review of Requirements. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
					 without regulatory effect repealing section (Register 87, No.
					 44).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 20 - Miscellaneous Reimbursements [Repealed] › Section 897.4 - Employee Eligibility. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 2-5-75 as an emergency; effective upon filing (Register 75, No.
					 6).
2. Certificate of Compliance filed 6-4-75 (Register 75, No.
					 23).
3. Change without regulatory effect repealing section (Register
					 87, No. 44).
Note: Authority cited: Section
						13920,
						Government Code. Reference: Section
						19462,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 20 - Miscellaneous Reimbursements [Repealed] › Section 897.5 - Payment of Uniform. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 2-5-75 as an emergency; effective upon filing (Register 75, No.
					 6).
2. Certificate of Compliance filed 6-4-75 (Register 75, No.
					 23).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 20 - Miscellaneous Reimbursements [Repealed] › Section 897.6 - Payment Date and Procedures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 2-5-75 as an emergency; effective upon filing (Register 75, No.
					 6).
2. Certificate of Compliance filed 6-4-75 (Register 75, No.
					 23).
3. Amendment filed 8-16-78; designated effective 10-10-78
					 (Register 78, No. 33).
4. Change without regulatory effect repealing
					 section (Register 87, No. 44).
Note: Authority cited: Section
						13920,
						Government Code. Reference: Section
						19462,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 20 - Miscellaneous Reimbursements [Repealed] › Section 897.7 - Annual Uniform Replacement Allowances. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 8-16-78; designated effective 10-10-78 (Register 78, No. 33). For prior
					 history, see Register 77, No. 48.
2. Amendment filed 10-4-79 as an
					 emergency; designated effective 10-10-79. Certificate of Compliance included
					 (Register 79, No. 40).
3. Amendment filed 10-26-79; effective
					 thirtieth day thereafter (Register 79, No.43).
4. New subsection
					 (e)(2) filed 2-28-80; designated effective 4-1-80 (Register 80, No.
					 9).
5. Amendment filed 12-8-80; effective thirtieth day thereafter
					 (Register 80, No. 50).
6. Editorial reprinting of text deleted in
					 error in Register 84, Nos. 8 and 12 (Register 84, No. 15).
7. Change
					 without regulatory effect repealing section (Register 87, No.
					 44).
Note: Authority cited: Section
						13920,
						Government Code. Reference: Section
						19463,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 1 - California Victim Compensation Board (Calvcb) Regulations › Article 20 - Miscellaneous Reimbursements [Repealed] › Section 897.8 - Part-Time Uniform Allowance. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 11-22-77; designated effective 1-1-78 (Register 77, No. 48). For prior
					 history, see Register 77, No. 9.
2. Amendment filed 12-27-77 as an
					 emergency; effective upon filing. Certificate of Compliance included (Register
					 77, No. 53).
3. Editorial reprinting of text deleted in error in
					 Register 84, Nos. 8 and 12 (Register 84, No. 15).
4. Change without
					 regulatory effect repealing section (Register 87, No.
					 44).
Note: Authority cited: Sections
						13920 and
						19463,
						Government Code. Reference: Section
						11030,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 1 - General › Section 901 - Purpose

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
To prescribe a uniform system of accounting procedures
						for California counties.
1. New
						Article 1 (Secs.
						901 through
						904) filed 4-1-64; effective
						thirtieth day thereafter (Register 64, No. 7).
Note: Authority cited: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 1 - General › Section 903 - Accounting Principles

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Accounting Method. The accounting method with a general ledger employing a
					 self-balancing group of accounts is prescribed.
(b) Accounting Basis. The accrual of
					 expenditures is required. The accrual of revenues is optional.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 1 - General › Section 904 - Manual

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The State Controller shall provide each county with a
						manual of accounting standards and procedures. The manual shall include all the
						requirements of this Subchapter. Supplemental definitions and posting examples
						may be included for increased clarity. It shall contain any other explanations
						and procedural suggestions which may benefit a user. The manual shall be kept
						current for changes in law, policy and procedures.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 1 - General › Section 905 - Funds Not Subject to Prescribed Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Balance sheet, revenue and expenditure accounts
						prescribed in this Subchapter do not apply to trust and agency, revolving,
						intragovernmental service and enterprise funds. Enterprise funds shall use the
						applicable accounting system from among those prescribed by the State
						Controller in Subchapter 3, "Accounting Procedures for Special Districts."
						Trust and agency, revolving and intragovernmental service funds may use
						whatever accounts are best suited to their specialized
						purposes.
1. New
						section filed 5-21-69; effective thirtieth day thereafter (Register 69, No.
						21).
2. Amendment filed 2-3-72; effective thirtieth day thereafter
						(Register 72, no. 6).
Note: Authority cited: Sections
						  30200 and
						  53891,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 2 - Definitions › Section 910 - Fund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A sum of money or other resources segregated for the
						purpose of carrying on specific activities or attaining certain objectives in
						accordance with special regulations, restrictions, or limitations and
						consisting of an independent fiscal and accounting entity. (National Committee
						on Governmental Accounting).
1. New
						subchapter (Sections
						910-916,
						920-924,
						934-936 and
						946-949) filed 7-13-60; designated
						effective 7-1-61 (Register 60, No. 16).
Note: Authority cited for Subchapter 1: Sections
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 2 - Definitions › Section 911 - Revenues

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Amounts received (cash basis), or amounts received and
						receivable (accrual basis), which increase the governmental unit's equity. (See
						Account Adjustment Policy for exceptions.)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 2 - Definitions › Section 912 - Expenditures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Amounts paid (cash basis), or amounts paid and payable
						(accrual basis) which decrease the governmental unit's equity. (See Account
						Adjustment Policy for exceptions.)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 2 - Definitions › Section 914 - Modified Accrual Basis

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The basis of accounting under which certain revenues are
						recognized when earned or when levies are made, and expenditures are recognized
						as soon as they result in liabilities for benefits received.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 2 - Definitions › Section 915 - Budgetary Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Those accounts necessary to reflect budget operations and
						condition, such as estimated revenues, appropriations, and encumbrances, as
						distinguished from proprietary accounts. (National Committee on Governmental
						Accounting.)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 2 - Definitions › Section 916 - Proprietary Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Those accounts which show actual financial condition and
						operations such as actual assets, liabilities, reserves, surplus, revenues, and
						expenditures, as distinguished from budgetary accounts. (National Committee on
						Governmental Accounting.)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 3 - Funds › Section 920 - Minimum Number

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A minimum number of funds, including but not limited to
						the applicable funds prescribed in this article, which in the judgment of each
						county provide for efficient management and compliance with legal requirements,
						shall be used.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 3 - Funds › Section 921 - Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following funds shall be used in all counties,
						whenever applicable:
(a) General Fund.
					 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) Special Revenue Funds.
					 To account for the proceeds of specific revenue sources (other than special
					 assessments, expendable trusts, or for major capital projects) that are legally
					 restricted to expenditures for specified purposes.
The following special revenue funds shall be used in all
						counties, wherever applicable.
(1)
					 Fish and Game Fund. The fund used to account for fines and forfeitures received
					 under Section
					 13003
					 of the Fish and Game Code and their expenditure for the propagation and
					 conservation of fish and game.
(2)
					 Special Aviation Fund. The fund used to account for aviation fuel taxes
					 apportioned to the county under Section
					 21683
					 of the Public Utilities Code and their expenditure for authorized aviation
					 purposes.
(3) Tax Reduction Fund.
					 The fund to account for all new revenues, other than property taxes, made
					 available by the legislature for use by boards of supervisors, as authorized
					 under Section
					 29520 of
					 the Government Code.
(4) Road Fund.
					 The fund used to account for state and local tax apportionments and other
					 authorized revenues, the expenditure of which is restricted to street, road,
					 highway and bridge purposes.
(5)
					 County Library Fund. The fund used to account for taxes and other revenues
					 restricted to the operation of county free libraries.
(6) County Fire Fund. The fund used to
					 account for taxes and other revenues restricted for fire prevention.
(7) Special Road Nos. 1, 2, 3, 4 and 5. The
					 fund used to account for taxes and other revenues restricted for use within the
					 unincorporated area for the construction and maintenance of the county road
					 system.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 3 - Funds › Section 922 - Operating Funds-Less than Countywide. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Amendment filed 7-26-61; designated effective 9-1-61 (Register 61, No.
						15).
2. Repealer filed 6-6-80; effective thirtieth day thereafter
						(Register 80, No. 23).(p. 70D1)
Note: Authority cited and Reference: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 3 - Funds › Section 923 - Special Revenue Funds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Amendment filed 4-1-54; effective thirtieth day thereafter (Register 64, No.
						7).
2. Amendment adding subsection (d) filed 11-23-66; effective
						thirtieth day thereafter (Register 66, No. 41).
3. Repealer filed
						6-6-80; effective thirtieth day thereafter (Register 80, No.
						23).
Note: Authority cited and Reference: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 3 - Funds › Section 924 - Trust and Agency Funds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-6-80; effective thirtieth day thereafter (Register 80, No.
						23).
Note: Authority cited and Reference: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 3 - Funds › Section 925 - Intragovernmental Service and Enterprise Funds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 4-1-64; effective thirtieth day thereafter (Register 64, No.
						7).
2. Amendment of subsection (b) filed 9-16-70; effective
						thirtieth day thereafter (Register 70, No. 38).
3. Amendment filed
						2-3-72; effective thirtieth day thereafter (Register 72, No. 6).
4.
						Amendment of subsection (b) filed 8-23-79; effective thirtieth day thereafter
						(Register 79, No. 34).
5. Repealer filed 6-6-80; effective thirtieth
						day thereafter (Register 80, No. 23).
Note: Authority cited: Section
						  30200,
						  Government Code. Reference: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 3 - Funds › Section 926 - Special District and School Funds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 4-1-64; effective thirtieth day thereafter (Register 64, No.
						7).
2. Repealer filed 6-6-80; effective thirtieth day thereafter
						(Register 80, No. 23).
Note: Authority cited and Reference: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 4 - Balance Sheet Accounts › Section 927 - Chart of Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following chart of balance sheet accounts shall be
						mandatory for all counties, wherever applicable:
(a) Assets.
Cash
Inventory of materials and
Imprest cash
supplies
Cash with fiscal agents
Investments
Taxes receivable
Land
Allowance for uncollectible
								taxes
Structures and improvements Equipment
Accounts receivable
Construction in
								progress (7-1-68)
Allowance for uncollectible accounts
Future
								long term debt principal requirements
Advances receivable
Bonds
								authorized-unissued
Advances to intragovernmental service and
								enterprise funds
Deposits with others
(b) Liabilities.
Warrants payable
Deposits from others
Accounts payable
Matured bond and interest
								payable
Tax anticipation notes payable
Other
								matured long term debt and interest payable
Advances payable
Bonds payable
Other long term debt payable
(c) Equities.
Fund balance--unavailable
Investment in
								general fixed assets (7-1-68)
Fund balance--available
(d) Operating Accounts.
Revenues
Expenditures
(e) Budgetary Accounts.
Estimated revenues
Appropriations
Unanticipated revenues
Encumbrances
Unrealized estimated revenues
1.
						Amendment of subsection (b) filed 9-16-70; effective thirtieth day thereafter
						(Register 70, No. 38). For prior history, see Register 69, No.
						21.
2. Amendment of subsection (a) filed 2-3-72; effective thirtieth
						day thereafter (Register 72, No. 6).
3. Amendment of subsections (a)
						and (b) 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 1 - Accounting Procedures for Counties › Article 4 - Balance Sheet Accounts › Section 928 - Funds Not Subject to Prescribed Accounts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 2-3-72; effective thirtieth day thereafter (Register 72, No.
						6).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 5 - Revenue Accounts › Section 936 - Use of Subaccounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Revenue Chart of Accounts contains the minimum
						accounts necessary to adequately account for the revenues of California
						counties, and provides the data necessary for statements and reports.
However, if local requirements for information make
						further breakdowns of any account necessary, counties may use such subaccounts
						as desired, provided they can be combined into the prescribed account framework
						for reporting.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 6 - Expenditures › Section 940 - Classification

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Expenditures are classified according to object,
						subobject, function and activity.
1. New
						Article 6 (§§
												940 through
						945) filed 7-26-61; designated
						effective 7-1-62 (Register 61, No. 15).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 6 - Expenditures › Section 941 - Expenditure Objects and Subobjects

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following chart of expenditure object and subobject
						accounts shall be mandatory in all counties, whenever applicable. The
						subobjects "Retirement" and "Employee group insurance" are not necessarily
						applicable to each budget unit accounting for covered employees. Allocation of
						employee benefit costs to such units, while recommended, is not
						required.
(a) Salaries and Employee
					 Benefits.
Salaries and wages
Employee group
								insurance
Compensation for approved leaves of absence with
								pay on account of sickness
Workers' compensation insurance
Retirement
(b) Services and Supplies.
Agricultural
Office expense
Clothing and personal supplies
Professional
								and specialized services
Communications
Food
Publications and legal notices
Household expense
Rents and
								leases--Equipment
Insurance
Rents and leases--Structures,
								improvements and grounds
Jury and witness expense
Maintenance--Equipment
Small tools and
								instruments
Maintenance--Structures, improvements and
								grounds
Special departmental expense Transportation and travel
Medical, dental and laboratory
								supplies
Utilities
Memberships
Miscellaneous expense
(c) Other Charges.
Support and care of persons
Judgments
Contributions to other agencies
Rights of
								way
Contributions to enterprise funds
Taxes and
								assessments
Bond redemptions
Retirement of other long term debt
Interest on bonds
Interest on other long term debt
Interest on notes and warrants
(d) Fixed Assets.
Land Structures and Equipment
						improvements
(e) Expenditure
					 Transfers and Reimbursements.
Costs applied
In addition to the accounts listed, there is one
						additional account, "Expenditures applicable to prior years," which is
						available for use as a subobject under any or all of the five major objects.
						Receipts or disbursements which adjust a prior year expenditure are posted to
						this account.
1.
						Amendment filed 4-1-64; effective thirtieth day thereafter (Register 64, No.
						7).
2. Amendments of subsections (b) and (c) filed 5-21-69;
						effective thirtieth day thereafter (Register 69, No. 21).
3.
						Amendment of subsection (e) filed 5-14-76; designated effective 7-1-76
						(Register 76, No. 18).
4. Amendment filed 3-8-77; effective
						thirtieth day thereafter (Register 77, No. 11).
5. Amendment of
						subsection (a) filed 8-23-79; effective thirtieth day thereafter (Register 79,
						No. 34).
Note: Authority cited: Section
						  30200,
						  Government Code. Reference: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 6 - Expenditures › Section 942 - Use of Subaccounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Expenditure Object and Subobject Chart contains the
						minimum accounts necessary to adequately account on this basis for the
						expenditures of California counties, and provides the data necessary for
						statements and reports.
However, if local requirements for information make
						further breakdowns of any expenditure necessary, counties may use additional
						accounts as desired, provided they can be combined into the prescribed account
						framework for reporting.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 6 - Expenditures › Section 943 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Function. A
					 function is a group of services aimed at accomplishing a certain purpose or
					 end.
(b) Activity. An activity is a
					 specific line of work carried on by a county in order to perform its
					 functions.
(c) Budget Unit. A
					 budget unit is that classification of the expenditure and reserve requirements
					 of the Budget into appropriately identified accounting or cost centers deemed
					 necessary or desirable for control of the financial operations. Except as
					 otherwise provided by law, such units may be devised at the discretion of the
					 board.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 6 - Expenditures › Section 944 - Expenditure Functions and Activities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following charter of expenditure functions and
						activities shall be mandatory in all counties, wherever applicable:
Function
Activity
(a)
General
Legislative and administrative
Finance
Counsel
Personnel
Elections
Communication
Property management
Plant acquisition
Promotion
Other general
(b)
Public Protection
Judicial
Police protection
Detention and correction
Fire protection
Flood control and soil and
								  water
conservation
Protection inspection
Other protection
(c)
Public Ways and Facilities
Public ways
Transportation terminals
Transportation systems
Parking facilities
(d)
Health and Sanitation
Health
Hospital care
Crippled children's services
Sanitation
(e)
Public Assistance
Administration
Aid programs
Medi-Cal contribution
General relief
Care of court wards
Veterans' services
Other assistance
(f)
Education
School administration
Library services
Agricultural education
Other education
(g)
Recreation and
Recreation facilities
Cultural Services
Cultural services
Veterans memorial buildings
Small craft harbors
(h)
Debt Service
Retirement of long term
debt
Interest on long term
debt
Interest on notes and
								  warrants
1.
						Amendment of subsections (e) and (h) filed 3-8-77; effective thirtieth day
						thereafter (Register 77, No. 11). For prior history, see Register 76, No.
						18.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 6 - Expenditures › Section 945 - Application of Chart

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Each budget unit shall be classified as to function and
						activity. Costs of combined statutory offices which engage in more than one
						activity shall be allocated among the activities performed. In the absence of
						more refined allocation methods, a rough estimate may be used. With respect to
						other budget units which perform more than one activity, allocation is
						recommended but not required. If not allocated, such offices are classified
						according to the activity of greatest expenditure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 7 - Account Adjustment Policy › Section 946 - Adjustments Necessary

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The proper classification of receipts and disbursements
						often requires adjustment of the revenue and expenditure accounts. Because of
						the possibility of inconsistent application among counties to a wide variety of
						situations, resulting in loss of budgetary control and uniformity in reports,
						these adjustments shall be made only in the situations indicated and in the
						manner prescribed in the following sections.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 7 - Account Adjustment Policy › Section 947 - Adjustments to Individual Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Adjustments to individual accounts are limited to
						reductions of specific accounts for (1) disbursements which correct a previous
						revenue, and (2) receipts which correct a previous expenditure.
These reductions should be entered in the proper revenue
						or expenditure accounts. When they affect transactions of a prior year they
						should reduce the accounts, "Revenues applicable to prior years" or
						"Expenditures applicable to prior years."
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 7 - Account Adjustment Policy › Section 948 - Costs Applied

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Costs applied are defined as the interdepartmental
						transfer of materials and services, shown as a credit to the total expenditures
						of the transferring department.
These adjustments differ from adjustments to individual
						accounts as follows: There is no reduction of expense in the county group of
						funds taken as a whole; there is simply a reassignment of cost within that
						group; they do not represent corrections; the adjustment is not to a specific
						account, but to a group of accounts.
The costs applied device shall be used only within the
						general county group of funds. It does not apply to transactions between the
						county and: (1) private persons or agencies, or (2) cities and other
						governmental agencies required to file separate reports with the State
						Controller.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 7 - Account Adjustment Policy › Section 949 - Reimbursed Projects. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 4-30-76; designated effective 7-1-76 (Register 76, No.
						18).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 1 - General Instructions › Section 951 - Purpose

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This Subchapter provides a collection point for State
						Code requirements, administrative directives and recommended practices
						pertaining to the form and content of the annual county budget and to those of
						special districts which are required to be included in the budget document.
						Anticipated benefits include:
(a)
					 Consistent application of the law.
(b) Higher degree of comparability among
					 county budgets.
(c) Written
					 guidance for new personnel.
1.
						Repealer of Subchapter 2 (§§
												961 and
						962) and new Subchapter 2 (Sections
						951-958,
						961-967,
						981-987,
						991-994,
						1001-1004,
						1011-1015) filed 2-29-68; effective
						thirtieth day thereafter (Register 68, No. 9).
Note: Authority cited: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 1 - General Instructions › Section 952 - Legal Basis

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Government Code specifies the content of the budget,
						certain budget adoption procedures and dates by which actions must be taken.
						Districts whose affairs and finances are under the supervision and control of
						the county board of supervisors are subject to the same
						regulations.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 1 - General Instructions › Section 953 - Forms

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The budget document must be on such forms as are
						prescribed by the State Controller, or approved variations of
						them.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 1 - General Instructions › Section 954 - Permission to Deviate

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Permission to deviate from the prescribed forms must be
						obtained by written application addressed to: State Controller Division of
						Local Government Fiscal Affairs Sacramento, California
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 1 - General Instructions › Section 955 - Deviations Permitted

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Permission need not be obtained for the following:
(1) Addition of columns to prescribed forms,
					 provided the presentation is not basically distorted.
(2) Moving budget unit function and activity
					 designation from the right to left hand side of page.
(3) Choice of alternative sets of special
					 district forms.
(4) Deviations
					 previously authorized. Permission to change the language of prescribed column
					 headings will not be granted.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 1 - General Instructions › Section 956 - Funds and Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Fund and account titles to be used by counties in the
						preparation of the budget are those contained in the publication "Accounting
						Standards and Procedures for Counties," issued by the State Controller. Special
						districts required to be included in the budget document shall use fund and
						account titles contained in the publication, "Uniform Systems of Accounts for
						Special Districts."
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 1 - General Instructions › Section 957 - Whole Dollars

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
All amounts should be expressed in whole dollars.
						Generally, fractions of a dollar should be adjusted to the closest whole
						dollar. This rule does not apply to tax rates.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 1 - General Instructions › Section 958 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Basic terms used are defined:
(a) Budget. A comprehensive plan of financial
					 operations embodying an estimate of proposed requirements for expenditure
					 appropriations and provisions for reserves for a given period and the means of
					 financing such requirements, as expressed in the official actions of the
					 board.
(b) Budget Document. The
					 instrument used to present the plan of financial operations of the county and
					 of special districts whose affairs and finances are under the supervision and
					 control of the board.
(c) Budget
					 Unit. That classification of the expenditure and reserve requirements of the
					 financial operational plan into appropriately identified accounting or cost
					 centers deemed necessary and desirable for purposes of control of the financial
					 operations.
(d) Estimated Revenues.
					 The amount of revenue estimated to accrue or to be received (dependent on the
					 basis of accounting) during a given period.
(e) Appropriations. Authorizations by the
					 board to make expenditures and to incur obligations for specific
					 purposes.
(f) Fund. A sum of money
					 or other resources segregated for the purpose of carrying on specific
					 activities or attaining certain objectives in accordance with special
					 regulations, restrictions or limitations, and constituting an independent
					 fiscal and accounting entity.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 2 - General Plan › Section 961 - Scope

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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.
1.
						Amendment filed 2-3-72; effective thirtieth day thereafter (Register 72, No.
						6).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 2 - General Plan › Section 962 - Property Taxes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A computational end-product of the county budget is the
						amount of current property taxes and tax rates required for each fund. Property
						tax requirements are divided between the unsecured and secured rolls. The
						amount to be raised on the unsecured roll, determined by applying the preceding
						year's secured rate, is deducted from the total property tax requirement to
						obtain the amount which must be raised on the secured roll. If the computations
						result in fractions, the rate may be increased to the next whole
						cent.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 2 - General Plan › Section 963 - Budget Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Appropriations are authorizations for the county to make
						expenditures and to incur obligations during the current fiscal year. Amounts
						to be raised during the current fiscal period, but for which there is no
						appropriation, are termed provisions. The sum of appropriations and provisions
						is the total budget requirement.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2 - Budgeting Procedures for Counties › Article 2 - General Plan › Section 964 - Appropriation Classifications

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Appropriations are classified by:
(a) Object
(b) Budget unit
(c) Activity
(d) Function
(e) Fund
Each budget unit is classified by function and activity.
						Budget units engaging in two or more activities are classified according to the
						activity of greatest expenditure, or, as is recommended, they may be
						segregated.