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 945 - Application of Chart

Each budget unit shall be classified as to function and activity. Costs of combined statutory offices which engage in more than one activity shall be allocated among the activities performed. In the absence of more refined allocation methods, a rough estimate may be used. With respect to other budget units which perform more than one activity, allocation is recommended but not required. If not allocated, such offices are classified according to the activity of greatest expenditure.