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

Universal Citation: 2 CA Code of Regs 915
Current through Register 2024 Notice Reg. No. 38, September 20, 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.)

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