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 1114.6 - Expenditure Accounts
Universal Citation: 2 CA Code of Regs 1114.6
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Salaries and Employee Benefits
| Salaries and wages | Employee group insurance |
| Retirement |
(b) Services and Supplies
| Agricultural | Maintenance--structures improvements and grounds |
| Clothing and personal supplies | |
| Communications | Medical, dental and laboratory supplies |
| Food | |
| Household expense | Memberships |
| Insurance | Miscellaneous expense |
| Office expense | Rents and leases--structures, improvements and grounds |
| Professional and specialized services | |
| Publications and legal notices | Small tools and instruments |
| Rents and leases--equipment | District special expense |
| Maintenance--equipment | Transportation and travel |
| Utilities |
(c) Other Charges
| Contributions to other agencies | Rights of way |
| Repayments--long-term debt | Taxes and assessments |
| Interest-long-term debt | Expenditures applicable to prior years |
| Interest on notes and warrants | |
| Judgments and damages |
(d) Fixed Assets
| Land | Equipment |
| Structures and improvements |
(e) Expenditure Transfers and Reimbursements
Costs applied
1. Amendment of subsection (e) filed 8-5-76; effective thirtieth day thereafter (Register 76, No. 32).
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
