Cal. Code Regs. tit. 2 § 1115.3

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 1115.3 - Accounting Basis

The basis of accounting shall be that appropriate to the type of fund as determined by reference to, "Governmental Accounting, Auditing, and Financial Reporting" (MFOA) and the "Industry Audit Guide--Audits of State and Local Governmental Units" (AICPA).

Cal. Code Regs. Tit. 2, § 1115.3