Mandatory usage
Compiled text through Sep 15, 2021
Register checked through Jul 29, 2026
No later Register activity identified in this check.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Westlaw Inline Boundary Correction
- Compiled text through
- Sep 15, 2021
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- No later Register activity identified in this check.
- Source snapshot
- Jun 6, 2026
The use of the account numbers and designations as hereinafter listed in [sic] mandatory, as is the order in which the accounts are to appear in the respective ledgers. The prescribed accounts shall be maintained by the local agency, as a minimum requirement, regardless of such further breakdown it may find desirable for internal purposes. Where the Subchapter permit [sic] the use of optional accounts, only the accounts representing the chosen option need be maintained.