Cal. Code Regs. Tit. 2, § 1114.6 - Expenditure Accounts

(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

Notes

Cal. Code Regs. Tit. 2, § 1114.6

1. Amendment of subsection (e) filed 8-5-76; effective thirtieth day thereafter (Register 76, No. 32).