Cal. Code Regs. tit. 2 § 994
In addition to, and in similar manner as prescribed for the estimates of expenditures classified by objects of expenditure, the official or person in charge of the roads function of the county shall also file a supporting statement setting forth the proposed work program for the year for which the budget is to apply. The proposed work program shall be construed to be the prescribed alternate procedure in lieu of the subobjects of expenditure as referred to in Section 965 of Article 2, and shall be arranged to set forth the data, as applicable in terms of the major operational classifications, namely:
The Construction and the Plant Acquisition classifications shall be itemized by appropriately identified projects with estimated costs thereof, except that minor betterment projects in each classification may be grouped and shown in lump-sum amounts. Any of the other classifications may be further classified by such subactivities or itemization as is deemed desirable or necessary for administrative control purposes.
The work program statement shall be subject to the same procedures of review and revision as other estimates but need not be formally adopted by the board. It shall be included in the budget document as a supporting statement to the official budget estimates classified by objects of expenditures. It shall be subject to such administrative controls as deemed necessary and appropriate by the board.
Cal. Code Regs. Tit. 2, § 994