California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 10 - Redevelopment Agencies
Section 1115.10 - Budgetary Accounting

Universal Citation: 2 CA Code of Regs 1115.10

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

Budgetary accounting is not a requirement of the system and such accounts are not included in the chart of accounts. Agencies desiring to incorporate budgetary information into the system may use the control accounts:

(1) Estimated Revenue

(2) Appropriations

(3) Encumbrances

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