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 1111.2 - Source Publication

Insofar as possible, this system employs the fund, function, activity and account titles of the publication "Accounting Standards and Procedures for Counties," issued by the State Controller. Where necessary, accounts have been added to meet special needs. Otherwise, the county accounts are equally applicable to districts. A substantial number of districts are accounted for by the county auditor. To the extent that the district systems can coincide with that used by the county, the accounting is facilitated.