1. (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

2. (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

3. (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

4. (d) Fixed Assets.

   Land Structures and Equipment improvements

5. (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.

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.

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

History

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).