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 1103.4 - Expense Accounts
Universal Citation: 2 CA Code of Regs 1103.4
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Expense centers
| Sewage collection | Solid waste disposal |
| Sewage treatment | Administration and general |
| Sewage disposal | Non-operating |
(b) Operating expense objects**
| Salaries and wages | Contractual services |
| Employee benefits | Professional services |
| Directors' fees | Printing and publication |
| Election expense | Rents and leases |
| Depreciation and amortization | Repairs and maintenance |
| Research and monitoring | |
| Gasolines, oil and fuel | Travel and meeting |
| Insurance | Uncollectible accounts |
| Memberships | Utilities |
| Office expense | Other |
| Operating supplies |
(c) Non-operating expense objects
| Taxes and assessments | Expenses applicable to prior years |
| Interest | |
| Other |
__________
** To be used as needed within each expense center.
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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