California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 2 - Budgeting Procedures for Counties
Article 3 - Expenditure Detail
Section 981 - Salaries and Wages

Appropriations are made in terms of total salaries before payroll deductions. Appropriations for salaries and wages of permanent and nonpermanent positions may be given in totals within each budget unit, provided that the estimates for salaries and wages of permanent positions are supported by a schedule setting forth for each position classification the salary rate or range and number of positions requested, recommended and approved.