reglab/statecodes huggingface dataset:
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2.5 - Rules and Regulations to Administer Reimbursements to Counties for the Cost of Homicide Trials › Article 5 - Reimbursement for Court-Ordered Expenses of Indigent Defendants in Capital Cases › Section 1026.1 - Costs Not Reimbursable

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following costs are not eligible for
						reimbursement:
(a) Dental plates,
					 haircuts, and other expenses relating to improving the defendant's personal
					 appearance;
(b) Clothing;
(c) Cleaning charges (clothing);
(d) Cash to defendant;
(e) Attorney fees or costs whether or not for
					 an attorney identified of record;
(f) Any cost reimbursable from another
					 source.
Other costs not listed above will also be ineligible for
						reimbursement if they are not otherwise allowable under Section
						987.9 and this
						Article.
Note: Authority cited: Item 8160-111-001, Budget Act of
						  1983 (Chapter 324 of the Statutes of 1983). Reference: Item 8160-111-001,
						  Budget Act of 1983 (Chapter 324 of the Statutes of 1983); and Section
						  987.9, Penal
						  Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2.5 - Rules and Regulations to Administer Reimbursements to Counties for the Cost of Homicide Trials › Article 5 - Reimbursement for Court-Ordered Expenses of Indigent Defendants in Capital Cases › Section 1026.2 - Reduction of Capital Charge

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Costs incurred after the case against the indigent
						defendant no longer involves the death penalty are not reimbursable. A case
						shall be considered as not involving the death penalty where either the
						allegations of special circumstances have been dismissed or the prosecution has
						formally elected not to seek the death penalty.
Note: Authority cited: Item 8160-111-001, Budget Act of
						  1983 (Chapter 324 of the Statutes of 1983). Reference: Item 8160-111-001,
						  Budget Act of 1983 (Chapter 324 of the Statutes of 193); and Section
						  987.9, Penal
						  Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2.5 - Rules and Regulations to Administer Reimbursements to Counties for the Cost of Homicide Trials › Article 5 - Reimbursement for Court-Ordered Expenses of Indigent Defendants in Capital Cases › Section 1027.1 - Claims to the State Controller for Reimbursement

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Subsequent to any disbursement pursuant to the ruling of
						a court under Section
						987.9, the county making the
						disbursement may apply for reimbursement in accordance with this Article. Any
						such reimbursement is subject to subsequent audit, and recoupment to the extent
						the reimbursement exceeded the amount permitted by these
						regulations.
Note: Authority cited: Item 8160-111-001, Budget Act of
						  1983 (Chapter 324 of the Statutes of 1983). Reference: Item 8160-111-001,
						  Budget Act of 1983 (Chapter 324 of the Statutes of 1983); and Section
						  987.9, Penal
						  Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2.5 - Rules and Regulations to Administer Reimbursements to Counties for the Cost of Homicide Trials › Article 5 - Reimbursement for Court-Ordered Expenses of Indigent Defendants in Capital Cases › Section 1027.2 - Accounting to the State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Not later than six months after the judgment becomes
						final in a case in which funds were disbursed under Section
						987.9, the county auditor shall
						provide to the State Controller a copy of the accounting filed by defendant's
						attorney with the court. If such accounting is not furnished to the State
						Controller within said period, the State Controller shall notify the county
						auditor in writing of noncompliance with this section. If the county fails to
						provide a copy of the accounting to the State Controller within thirty days of
						receipt of such notice, the State Controller may recover through offset against
						other payments due the county the amount of any reimbursements made to the
						county for the particular case.
Note: Authority cited: Item 8160-111-001, Budget Act of
						  1983 (Chapter 324 of the Statutes of 1983). Reference: Item 8160-111-001,
						  Budget Act of 1983 (Chapter 324 of the Statutes of 1983); and Section
						  987.9, Penal
						  Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2.5 - Rules and Regulations to Administer Reimbursements to Counties for the Cost of Homicide Trials › Article 5 - Reimbursement for Court-Ordered Expenses of Indigent Defendants in Capital Cases › Section 1027.3 - Documentation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The accounting provided the State Controller shall be
						supported by sufficient details and documentation for the State Controller to
						determine whether the expenditures of defendant's attorney were authorized by
						the provisions of the Article and Section
						987.9.
Note: Authority cited: Item 8160-111-001, Budget Act of
						  1983 (Chapter 324 of the Statutes of 1983). Reference: Item 8160-111-001,
						  Budget Act of 1983 (Chapter 324 of the Statutes of 1983); and Section
						  987.9, Penal
						  Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2.5 - Rules and Regulations to Administer Reimbursements to Counties for the Cost of Homicide Trials › Article 5 - Reimbursement for Court-Ordered Expenses of Indigent Defendants in Capital Cases › Section 1027.4 - Remittance of Refunded Monies

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The county auditor shall immediately remit to the State
						any moneys refunded by defense counsel to the extent that reimbursement had
						been made by the State.
Note: Authority cited: Item 8160-111-001, Budget Act of
						  1983 (Chapter 324 of the Statutes of 1983). Reference: Item 8160-111-001,
						  Budget Act of 1983 (Chapter 324 of the Statutes of 1983); and Section
						  987.9, Penal
						  Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2.5 - Rules and Regulations to Administer Reimbursements to Counties for the Cost of Homicide Trials › Article 5 - Reimbursement for Court-Ordered Expenses of Indigent Defendants in Capital Cases › Section 1027.5 - Summary Statement of Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
After the close of each fiscal year, the State Controller
						shall provide each county receiving reimbursements under Section
						987.9 a summary statement of funds
						advanced to the county, and the amount of any funds due to the county from the
						State or owed by the county to the State.
Note: Authority cited: Item 8160-111-001, Budget Act of
						  1983 (Chapter 324 of the Statutes of 1983). Reference: Item 8160-111-001,
						  Budget Act of 1983 (Chapter 324 of the Statutes of 1983); and Section
						  987.9, Penal
						  Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 2.5 - Rules and Regulations to Administer Reimbursements to Counties for the Cost of Homicide Trials › Article 5 - Reimbursement for Court-Ordered Expenses of Indigent Defendants in Capital Cases › Section 1027.6 - Audits

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
All claims for costs pursuant to Section
						987.9 are subject to review by the
						State Controller to ensure that, on their face, such claims meet the
						requirements of Section
						987.9 and this Article. The State
						Controller may conduct such further audit of a claim or payment as he deems
						necessary, including an audit subsequent to the filing of the accounting
						referred to in Section
						1027.2 of this
						Article.
Note: Authority cited: Section
						  12410,
						  Government Code. Reference: Section
						  12410,
						  Government Code; and Section
						  987.9, Penal
						  Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.1 - Authority

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
These accounting systems are in compliance with Section
						53891 of
						the Government Code, which requires the State Controller to prescribe uniform
						accounting and reporting procedures which shall be applicable to all special
						districts, except as exempted. Eligibility for exemption and the procedure for
						obtaining it are covered in Section
						1032.
1. New
						Subchapter 3 (§§
												1031 through
						1031.10,
						1032,
						1041.1 through
						1041.13,
						1042,
						1043.1 through
						1043.4,
						1051.1 through
						1051.13,
						1052,
						1053.1 through
						1053.5,
						1061.1 through
						1061.13,
						1062,
						1063.1 through
						1063.6 and
						1081) filed 4-7-67; designated
						effective as to Districts on a calendar year--1-1-68, and as to Districts not
						on a calendar year--at the beginning of the first fiscal year commencing after
						1-1-68 (Register 67, No. 14).
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 1 - General Information › Section 1031.2 - Advisory Committee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The requirements herein prescribed have been approved by
						the Advisory Committee to the State Controller on Reporting of Financial
						Transactions of Local Government Agencies, as required by Section
						53891 of
						the 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 1 - General Information › Section 1031.3 - Purpose

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The purpose of the accounts and procedures is to furnish
						a common accounting and reporting framework for all special districts within a
						designated class, flexible enough to accommodate any legal freedoms of action
						and needs of individual districts.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.4 - Application of Article 1

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Information in this article applies to each of the
						systems of accounting in subsequent articles.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.5 - Accounting Principles

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Generally accepted principles and conventions of
						governmental accounting, as set forth in Municipal Accounting and Auditing,
						published by the National Committee on Governmental Accounting, have been
						employed in the development of the several systems. Various other publications
						have been used in specialized areas.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.6 - Accounting Method

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The accounting method with a general ledger with a
						self-balancing group of accounts is prescribed.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.7 - Account Code Numbers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Account titles are prescribed; account numbers are not.
						Each district may devise the system of coding regarded as most useful for its
						situation.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.8 - Two or More Activities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following policy governs the accounting for districts
						engaged in two or more activities:
(1)
					 A district performing a recognized utility activity must account for that
					 activity under one of the systems prescribed in Articles 1-9.
(2) Such a district may account for its
					 non-utility activities on an enterprise basis, if desired. However, each
					 activity must be reported to the State Controller according to the basis
					 prescribed by him for that activity.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.9 - Materiality

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The test of materiality is implicit in each system. Small
						amounts may be accorded a convenience treatment, so long as the possible
						distortion of financial position and results of operations is
						negligible.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.10 - Consistency

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Each system includes accounting situations over which the
						individual district may exercise an option. Whenever a change has been made
						from one acceptable practice to another and the effects on the accounts
						involved are significant, disclosure is required in reports and
						statements.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.11 - Interest on Bond Proceeds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
When bond proceeds are invested prior to their use for
						the purpose for which the bonds were issued, the earnings shall be applied
						toward debt service as indicated in Section
						29303 of
						the Government Code, unless a different disposition is prescribed in law or in
						the resolution authorizing the bonds. (Effective with respect to bonds issued
						on or after the effective date of each accounting system)
1. New
						section filed 12-6-67; effective thirtieth day thereafter (Register 67, No.
						49).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.12 - Priority of Legal Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
When a legal requirement imposed by this system of
						accounts is in conflict with requirements of State Codes, bond indentures,
						contractual arrangements with other governmental agencies, or other legal
						requirements, the latter shall have priority.
1. New
						section filed 12-6-67; effective thirtieth day thereafter (Register 67, No.
						49).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 1 - General Information › Section 1031.13 - Assets Held Under Lease Agreements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A district shall account for and report leases of assets
						from others as follows. If the lease is a non-cancellable financing arrangement
						under which the lessee acquires the facility, the asset shall be capitalized
						and the related liability recorded, both in the amount of total payments due,
						less interest included. If the lease is cancellable or no property or other
						rights of value accrue to the district, periodic payments are charged to
						expense.
1. New
						section filed 12-14-72; effective thirtieth day thereafter (Register 72, No.
						51).
2. Amendment filed 8-5-76; effective thirtieth day thereafter
						(Register 76, No. 32).
Note: Authority cited: Sections
						  30200 and
						  53891,
						  Government Code. 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 1 - General Information › Section 1031.14 - Accounting by District Lessor

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A district, including a joint powers or nonprofit agency
						required to report as a district under Section
						12463.1 of
						the Government Code, shall account and report leases of assets to others as
						follows. If the lease is a non-cancellable financing arrangement under which
						the lessee acquires the facility, the total of the payments due, less interest
						included, is recorded as a receivable and interest as revenue when earned or
						received. If the lease is cancellable or no property or other rights of value
						accrue to the lessee, periodic payments are recorded as
						revenue.
1. New
						section filed 12-14-72; effective thirtieth day thereafter (Register 72, No.
						51).
2. Amendment filed 8-5-76; effective thirtieth day thereafter
						(Register 76, No. 32).
Note: Authority cited: Sections
						  30200 and
						  53891,
						  Government Code. 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 1 - General Information › Section 1032 - Exemption Procedure

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Section
						53891 of
						the Government Code provides that districts which substantially follow a system
						of accounting prescribed by the Public Utilities Commission of the State of
						California or the Federal Power Commission may be exempted from the uniform
						accounting and reporting requirements prescribed by the State Controller. Three
						documents must be submitted:
(1) A
					 resolution of the prescribed form.
(2) A copy of its chart of
					 accounts.
(3) A copy of its most
					 recent independent audit report.
The Controller's Advisory Committee will recommend
						granting or denying the exemption.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 2 - Water Utility Districts › Section 1041.1 - 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, including conservation-type districts,
						engaged in the production, sale or distribution of water, except such districts
						which have been exempted from the requirements pursuant to Section
						53891 of
						the 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 2 - Water Utility Districts › Section 1041.2 - Relation to Public Utilities Commission Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Uniform System of Accounts of the California Public
						Utilities 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 2 - Water Utility Districts › Section 1041.3 - 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 2 - Water Utility Districts › Section 1041.4 - Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Funds provided for use of water utility districts are
						listed in Section
						1042. 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 2 - Water Utility Districts › Section 1041.5 - 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 labelled
						long-term, or a special category of long-term, i.e., deferred charges, etc.
						Similarly, current liabilities are those which will become due and payable
						within twelve months.
1.
						Amendment filed 10-2-69; effective thirtieth day thereafter (Register 69, No.
						40).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 2 - Water Utility Districts › Section 1041.6 - 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 2 - Water Utility Districts › Section 1041.7 - 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.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 2 - Water Utility Districts › Section 1041.8 - 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 2 - Water Utility Districts › Section 1041.9 - 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 2 - Water Utility Districts › Section 1041.10 - 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 2 - Water Utility Districts › Section 1041.11 - 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 and the accumulated
						allowance for depreciation or amortization for that asset is removed from the
						valuation reserve.
Gain or loss, measured by the difference between:
Book value (Cost less accumu-
Proceeds from sale of
lated depreciation)
and
asset or salvage
Removal or dismantling costs
Insurance proceeds
is posted to other non-operating revenue or other
						non-operating expense.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 2 - Water Utility Districts › Section 1041.12 - Options

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In addition to the options afforded in Sections
						1041.4 and
						1041.8, 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 2 - Water Utility Districts › Section 1041.13 - Non-Water Activities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The principal activity of a district is defined as that
						activity for which the greatest amount of time and money is expended. Districts
						which are principally water, but which engage also in other activities, must
						account for the latter in terms of accounts prescribed in other
						articles.
The accounts
Revenue from Other Activities, and Expenses of Other
						Activities
indicate the positions of non-water revenues and
						expenses. In practice they would act as control accounts for prescribed
						accounts, or would 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 2 - Water Utility Districts › Section 1042 - Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The funds listed and defined below are recognized for use
						by water 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 owners.
(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 2 - Water Utility Districts › Section 1043.1 - Asset and Other Debit Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Utility plant
Utility plant in service
Construction in progress
Intangible plant
Utility plant held for future use
Land
Allowance for
								depreciation and amortization of utility plant
Other land rights
Water rights
Utility
								plant in service
Source of supply plant
Utility plant held for future use
Pumping plant
Water treatment plant
Transmission and distribution
								plant
General plant
Undistributed items
(b) Investments, restricted assets, other
					 long-term assets
Other physical
								property
Investments
Non-water utility plant
Contracts
								and notes receivable
Other property
Allowance for
								uncollectible accounts
Allowance for depreciation and
								amortization of other physical property
Restricted assets
Non-water utility plant
Other property
(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
Due from other
								funds
Merchandising
Water in
								storage
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.
1.
						Amendment of subsection (a) filed 10-2-69; effective thirtieth day thereafter
						(Register 69, No. 40).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 2 - Water Utility Districts › Section 1043.2 - 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
Interest
								payable
Accounts payable
Matured
Current portion of long-term
								liabilities
Accrued
Other governmental agencies
Other
								long-term debt
Deposits--customers'
Matured bonds
Deposits--service
								connections and meters
Other matured long-term
								liabilities
Deposits--construction
Other
Taxes accrued
Due other funds
Other current
								liabilities
(c) Deferred credits
Advances for construction
Deferred
								credits
(d) Reserves
Insurance reserves
Other reserves
Employee benefits reserves
(e) Investment in fixed assets
Investment in utility
								plant
Investment in other assets
Contributions
Contributions
Other sources
Other sources
(f) Fund balances
General Fund balance
Other fund
								balances
1.
						Amendment of subsection (b) filed 10-2-69; effective thirtieth day thereafter
						(Register 69, No. 40).
2. Amendment of subsection (e) and new
						subsection (f) filed 9-19-70; 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 2 - Water Utility Districts › Section 1043.3 - Revenue Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Water sales
Residential
Sales for resale
Business
Interdepartmental
Industrial
Other
Irrigation
(b) Water services
Fire prevention
Other
Ground water replenishment
(c) Non-operating
Revenues from lease of other physical
								property
Other governmental agencies:
Federal
Interest revenues
State
Taxes and
								assessments
Homeowners' property tax relief
Special district augmentation
								fund
Business inventory property tax relief
Revenues applicable to prior
								years
Other
Other
Revenues from
								other activities
1.
						Amendment of subsection (c) filed 10-2-69; effective thirtieth day thereafter
						(Register 69, No. 40).
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 2 - Water Utility Districts › Section 1043.4 - Expense Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Source of supply
Supervision, labor and expense
Purchased
								water
Maintenance--structures and
								improvements
Ground water replenishment
(b) Pumping
Supervision, labor and expense
Fuel or
								power purchased for pumping
Maintenance--structures and improvements
(c) Water treatment
Supervision, labor, and
								expense
Maintenance--structures and improvements
(d) Transmission and distribution
Supervision, labor and
								expense
Maintenance--structure and plant
(e) Customer accounts
Supervision, meter reading and other
								expenses
Uncollectible accounts
(f) Administrative and general
Salaries
Office supplies and other
								expenses
Franchise requirements
Property insurance, injuries and
								damages
Rents and leases
Maintenance--general plant
Employees retirement and
								benefits
Other
(g) Other operating
Depreciation and amortization
Other
Taxes
Expense credits
(h) Non-operating
Interest on long-term debt
Other
Other interest
Expense credits
Expense applicable to prior years
Expenses
								of other activities
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 3 - Airport Districts › Section 1051.1 - 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 the operation of an airport. If
						the principal activity of the district is an activity other than airport
						operation, the operating accounts, only, are mandatory with respect to the
						airport phase of its operations.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 3 - Airport Districts › Section 1051.2 - 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 3 - Airport Districts › Section 1051.3 - Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Funds provided for use of airport districts are listed
						and defined in Section
						1052. 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 3 - Airport Districts › Section 1051.4 - Nominal Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Revenues are classified by cost or revenue center and by
						source. Expenses are classified by cost or 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 3 - Airport Districts › Section 1051.5 - 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 3 - Airport Districts › Section 1051.6 - Fixed Assets from Federal Grants

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Fixed assets acquired through grants-in-aid from the
						federal government shall be capitalized in the same manner as other assets.
						However, depreciation of such assets is not a charge against operations, but
						shall be treated as a direct reduction of the FAA grant-in-aid
						account.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 3 - Airport Districts › Section 1051.7 - 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 purchases prior to
						entry.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 3 - Airport Districts › Section 1051.8 - 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 account
						chart as 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 are
						long-term.
Similarly, liabilities which will become payable within
						twelve months are classed as current.
The distinction between long and short-term need not be
						currently maintained in the accounts. It is sufficient to recognize the
						transition from long-term to current status on financial statement working
						papers, without actually making the entries in the books.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 3 - Airport Districts › Section 1051.9 - 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. When large projects
						are undertaken in stages, a completed component may be usable before the total
						project is finished. If so, the construction period ends for that unit when it
						is placed into service.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 3 - Airport Districts › Section 1051.10 - 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 costs.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 3 - Airport Districts › Section 1051.11 - 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 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 3 - Airport Districts › Section 1051.12 - Investments

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Investments are shown on the balance sheet at book
						value--maturity 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 3 - Airport Districts › Section 1051.13 - Disposition of Fixed Assets

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
When fixed assets are sold or otherwise disposed of, the
						gain or loss, measured by the difference between book value and selling price,
						is included as a charge or credit to current operations.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 3 - Airport Districts › Section 1052 - Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following classes of funds are recognized for use by
						airport 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) Construction. A fund used to account for
					 the proceeds from the sale of bond issues or other long-term borrowings
					 restricted for capital outlay.
(d)
					 Capital Outlay. A fund used to account for the accumulation of revenues
					 restricted for capital outlay under Section
					 53731,
					 Government Code, or the organic law of the district.
(e) Special Aviation. The fund used to
					 account for aviation fuel taxes apportioned to the district under Section
					 21682
					 of the Public Utilities Code and their expenditure for authorized aviation
					 purposes.
(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 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.
(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 (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 3 - Airport Districts › Section 1053.1 - Asset and Other Debit Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Current assets
Cash
Interest receivable
Cash with fiscal agents
Inventories
Notes receivable
Investments
Accounts receivable
Unamortized discount on
								investments
Allowance for doubtful accounts
* Taxes
								receivable
Unamortized premium on investments
* Allowance for
								uncollectible taxes
Due from other funds
Prepaid expenses
Deposits
(b) Property, plant and equipment
Land
Equipment
Land rights
Construction in progress
Land improvements
Allowance for
								depreciation and amortization
Buildings and structures
(c) Restricted and other long-term assets
Advances and loans receivable
Restricted
								assets
(d) Deferred charges
Unamortized bond discount and
								expense
Other
(e) Suspense
Suspense accounts
__________
* Optional
						accounts.