Cal. Code Regs. tit. 2 § 1031.10
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Each system includes accounting situations over which the individual district may exercise an option. Whenever a change has been made from one acceptable practice to another and the effects on the accounts involved are significant, disclosure is required in reports and statements.
Cal. Code Regs. Tit. 2, § 1031.10