13202. Payroll and other costs that are directly identifiable with specific programs or activities shall be charged directly to accounts maintained for the appropriate programs or activities.Payroll and other costs that are not identifiable with specific programs or activities shall be allocated on an equitable basis to program or activity cost accounts.(Added by Stats. 1959, Ch. 1453.)
California Legal Code
§ 13202
Source: https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=FGC&division=10.&title=&part=&chapter=3.&article=· Version 2026