Cal. Code Regs. tit. 2, § 1114.6
(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).