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

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.