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. 38, September 20, 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.
