California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 1 - Accounting Procedures for Counties
Article 7 - Account Adjustment Policy
Section 946 - Adjustments Necessary

The proper classification of receipts and disbursements often requires adjustment of the revenue and expenditure accounts. Because of the possibility of inconsistent application among counties to a wide variety of situations, resulting in loss of budgetary control and uniformity in reports, these adjustments shall be made only in the situations indicated and in the manner prescribed in the following sections.