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.
Cal. Code Regs. Tit. 2, § 1071.1
Note: Authority cited: Section 53891, Government Code. Reference: Section 99243, Public Utilities Code; Section 53891, Government Code.