The system of accounting herein described shall be used by all public agencies engaged in the operation of a public transit system in the State of California, hereinafter referred to as operator. This includes a California City, a California County, a California Special District, and a public entity, agency, board, etc. as defined in Government Code Section 12463.1.

The system is prescribed to comply with Government Code Section 53891 and Public Utilities Code Section 99243.

Note: Authority cited: Section 53891, Government Code. Reference: Section 99243, Public Utilities Code; Section 53891, Government Code.

History

1. Repealer of Article 5 (Sections 1071.1-1073.4, not consecutive) and new Article 5 (Sections 1071.1-1073.7, not consecutive) filed 6-28-78; designated effective 7-1-78 per Section 99243, Public Utilities Code (Register 78, No. 26). For history of former Article 5, see Registers 67, No. 49; 70, No. 38; and 77, No. 11.