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 942 - Use of Subaccounts

The Expenditure Object and Subobject Chart contains the minimum accounts necessary to adequately account on this basis for the expenditures of California counties, and provides the data necessary for statements and reports.

However, if local requirements for information make further breakdowns of any expenditure necessary, counties may use additional accounts as desired, provided they can be combined into the prescribed account framework for reporting.