California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 8 - Waste Disposal Districts
Section 1101.1 - Application
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
The system of accounting herein described shall be used by all California special districts engaged in waste-water or solid waste disposal, which either:
(1) Make regular charges against users of the service within the district to cover all or a portion of operating expenses. "Regular service charges" includes regular availability or standby charges, but does not include one-time charges, such as annexation and connection fees, or
(2) Have annual operating expenses of $50,000 or more.
Districts normally involved in waste disposal are sanitary, sanitation, sewer, garbage disposal, etc. It is frequently the primary activity of county water, community services and public utility districts.
Districts having neither service charges nor operating expenses of $50,000 may, at their option, use either the system herein described or the system described in "Article 9. Other Districts." Once a district uses the Waste Disposal System, whether by requirement or by choice, it may not later change to another system.
If the principal activity of the district is an activity other than waste disposal, but the waste disposal phase requires use of this system, the operating accounts, only, are required.
1. New Article 8 filed 5-21-69; designated effective 7-1-70 (Register 69, No. 21).
Note: Authority cited for Art. 8: Sections 30200 and 35891, Government Code.
