California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 9 - Other Districts
Section 1111.12 - Budgetary Accounting
Universal Citation: 2 CA Code of Regs 1111.12
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
Budgetary accounting is recommended as an aid in holding expenditures to a financial operating plan. However, budgetary accounting is not a requirement of this system. Under Section 53065 of the Government Code, districts whose governing body is the county board of supervisors or for which the county fiscal officers are ex officio officers of the district are subject to the budget provisions of Government Code Sections 29000- 29143.
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