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 1111.13 - Multi-Purpose Districts
Universal Citation: 2 CA Code of Regs 1111.13
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
Districts which engage in more than one activity must maintain a separate set of revenue and expenditure accounts for each. However, only one set of balance sheet accounts, covering all activities, need be kept. If one of the activities is a recognized utility activity, see Article 1--General Information, Section 1031.8.
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