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
Universal Citation: 2 CA Code of Regs 916
Current through Register 2024 Notice Reg. No. 38, September 20, 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.)
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