California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 2 - Budgeting Procedures for Counties
Article 2 - General Plan
Section 965 - Detail Within Each Budget Unit
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
With certain exceptions (See Sections 994, 1002 and 1004), appropriations within each budget unit are segregated by expenditure objects:
(a) Salaries and employee benefits
(b) Services and supplies
(c) Other charges
(d) Fixed assets
(e) Expenditure transfers and reimbursements
Appropriations for fixed assets are further segregated by subobjects, as set forth in Article 6, Subchapter 1, and by project and equipment detail within subobjects. Subobjects of the remaining objects are required to be shown but are not legal components of adopted appropriations. At the option of the individual county all subjects may be given appropriation status.
When in the judgment of the board of supervisors it is in the best interests of the county to do so, a county may elect to eliminate the use of subobjects of expenditures, other than for fixed assets, from the budget document; when this option is exercised it shall be by resolution adopted at any regular meeting by a four-fifths vote of the Board. The county auditor shall forward a copy of the resolution to the State Controller within ten days of its adoption.
1.
Amendment filed 9-16-70; effective thirtieth day thereafter (Register 70, No.
38).
2. Amendment filed 4-10-75; effective thirtieth day thereafter
(Register 75, No. 15).
