Cal. Code Regs. Tit. 2, § 941 - Expenditure Objects and Subobjects

The following chart of expenditure object and subobject accounts shall be mandatory in all counties, whenever applicable. The subobjects "Retirement" and "Employee group insurance" are not necessarily applicable to each budget unit accounting for covered employees. Allocation of employee benefit costs to such units, while recommended, is not required.

(a) Salaries and Employee Benefits.

Salaries and wages	Employee group insurance
Compensation for approved leaves of absence with pay on account of sickness	Workers' compensation insurance
Retirement

(b) Services and Supplies.

Agricultural	Office expense
Clothing and personal supplies	Professional and specialized services
Communications
Food	Publications and legal notices
Household expense	Rents and leases--Equipment
Insurance	Rents and leases--Structures, improvements and grounds
Jury and witness expense
Maintenance--Equipment	Small tools and instruments
Maintenance--Structures, improvements and grounds	Special departmental expense Transportation and travel
Medical, dental and laboratory supplies	Utilities
Memberships
Miscellaneous expense

(c) Other Charges.

Support and care of persons	Judgments
Contributions to other agencies	Rights of way
Contributions to enterprise funds	Taxes and assessments
Bond redemptions
Retirement of other long term debt
Interest on bonds
Interest on other long term debt
Interest on notes and warrants

(d) Fixed Assets.

Land Structures and Equipment improvements

(e) Expenditure Transfers and Reimbursements.

Costs applied

In addition to the accounts listed, there is one additional account, "Expenditures applicable to prior years," which is available for use as a subobject under any or all of the five major objects. Receipts or disbursements which adjust a prior year expenditure are posted to this account.

Notes

Cal. Code Regs. Tit. 2, § 941

1. Amendment filed 4-1-64; effective thirtieth day thereafter (Register 64, No. 7).
2. Amendments of subsections (b) and (c) filed 5-21-69; effective thirtieth day thereafter (Register 69, No. 21).
3. Amendment of subsection (e) filed 5-14-76; designated effective 7-1-76 (Register 76, No. 18).
4. Amendment filed 3-8-77; effective thirtieth day thereafter (Register 77, No. 11).
5. Amendment of subsection (a) filed 8-23-79; effective thirtieth day thereafter (Register 79, No. 34).

Note: Authority cited: Section 30200, Government Code. Reference: Section 30200, Government Code.

1. Amendment filed 4-1-64; effective thirtieth day thereafter (Register 64, No. 7).
2. Amendments of subsections (b) and (c) filed 5-21-69; effective thirtieth day thereafter (Register 69, No. 21).
3. Amendment of subsection (e) filed 5-14-76; designated effective 7-1-76 (Register 76, No. 18).
4. Amendment filed 3-8-77; effective thirtieth day thereafter (Register 77, No. 11).
5. Amendment of subsection (a) filed 8-23-79; effective thirtieth day thereafter (Register 79, No. 34).