reglab/statecodes huggingface dataset:
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1.5 - Electronic Funds Transfer of Cash Unclaimed Property › Section 1155.100 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of this article, the following definitions
						apply:
(a) "Pretest" is a test to
					 validate the holder's routing/transit number and bank account prior to the
					 initiation of the first electronic funds transfer transmittal.
(b) "Reference Number" means the number
					 unique to each holder's remittance that assists the State Controller's Office
					 in matching the electronic funds transfer remittance to the holder's unclaimed
					 property report.
(c) "Proof Of
					 Transfer" means the documentation unique to each remitter that will prove that
					 an electronic funds transfer was made to the State Controller's Office for
					 payment of unclaimed property.
(d)
					 "ACH" means Automated Clearing House Association.
1. New
						article 1.5 (sections
						1155.100-1155.550) and section
						filed 3-26-98; operative 4-25-98 (Register 98, No.
						13).
Note: Authority cited: Section
						  1532(a),
						  Code of Civil Procedure. Reference: Section
						  1532,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1.5 - Electronic Funds Transfer of Cash Unclaimed Property › Section 1155.150 - Participation in the Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Mandatory Participation
A holder of cash unclaimed property in an amount of two
						thousand dollars ($2,000.00) or more is required to deliver the cash unclaimed
						property to the State Controller's Office through the electronic funds transfer
						program.
(b) Voluntary
					 Participation
A holder of cash unclaimed property in an amount less
						than two thousand dollars ($2,000.00) may voluntarily pay cash unclaimed
						property to the State Controller's Office through the electronic funds transfer
						program, however, participation in the electronic funds transfer process is not
						mandatory.
1. New
						section filed 3-26-98; operative 4-25-98 (Register 98, No. 13).
2.
						Change without regulatory effect amending section and NOTE filed 11-3-2022
						pursuant to section
						100, title 1, California Code of
						Regulations (Register 2022, No. 44).
Note: Authority cited: Section
						  1532,
						  Code of Civil Procedure. Reference: Section
						  1532,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1.5 - Electronic Funds Transfer of Cash Unclaimed Property › Section 1155.200 - Liability for Civil Penalty of 2 Percent of the Amount of the Payment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Holders remitting $2,000.00 or more of unclaimed property
						in any form other than electronic funds transfer shall be assessed a 2% penalty
						of the amount of the payment. A holder seeking relief from the penalty must
						file a written "Declaration Under Penalty of Perjury" statement espousing the
						conditions for failing to use one of the authorized electronic funds transfer
						processes available to them. The holder can be relieved of the penalties if the
						failure to remit via electronic funds transfer is due to reasonable cause and
						circumstances beyond the holder's control, and occurred notwithstanding the
						exercise of ordinary care and in the absence of willful
						neglect.
1. New
						section filed 3-26-98; operative 4-25-98 (Register 98, No. 13).
2.
						Change without regulatory effect amending section and NOTE filed 11-3-2022
						pursuant to section
						100, title 1, California Code of
						Regulations (Register 2022, No. 44).
Note: Authority cited: Section
						  1532,
						  Code of Civil Procedure. Reference: Section
						  1532,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1.5 - Electronic Funds Transfer of Cash Unclaimed Property › Section 1155.300 - Banking Costs

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Banking costs incurred for an ACH credit shall be paid by the holder
					 originating the credit.
(b) Banking
					 costs incurred for remitting by Fedwire or International Funds Transfer are the
					 responsibility of the holder.
1. New
						section filed 3-26-98; operative 4-25-98 (Register 98, No.
						13).
Note: Authority cited: Sections
						  1532(a)
						  and
						  1580,
						  Code of Civil Procedure. Reference: Section
						  1532(f),
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1.5 - Electronic Funds Transfer of Cash Unclaimed Property › Section 1155.350 - ACH Debit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Payment Contact
The remitter must contact the State's data collector to
						remit funds by ACH debit. For information on the State's data collector contact
						the State Controller's Office, Electronic Funds Transfer Unit.
(b) Reference Number
"Reference number" is the number that will assist the
						holder in verifying that an ACH Debit remittance has been made.
The State's data collection service provides the
						reference number at the end of each completed ACH debit transaction. This
						reference number must be included in your annual unclaimed property report by
						entering it on the holder face sheet (UFS-1 (05/12)) that accompanies your
						annual report.
1. New
						section filed 3-26-98; operative 4-25-98 (Register 98, No. 13).
2.
						Amendment of subsection (c) and NOTE filed 9-19-2012; operative 10-19-2012
						(Register 2012, No. 38).
Note: Authority cited: Sections
						  1532(a)
						  and
						  1580,
						  Code of Civil Procedure. Reference: Sections
						  1530
						  and
						  1532,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1.5 - Electronic Funds Transfer of Cash Unclaimed Property › Section 1155.400 - ACH Credit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Payment Contact
To remit unclaimed property by ACH Credit, your financial
						institution must originate your payment by using the Cash Concentration or
						Disbursement plus Tax Payment Addendum (CCD+TXP) format adopted by the National
						Automated Clearing House Association and endorsed by the Federation of Tax
						Administrators.
(b) Account
					 Number
Use the State Controller's bank account number when
						remitting unclaimed property by ACH credit.
(c) Reference Number
A copy of your proof of transfer must be attached to your
						annual unclaimed property report.
1. New
						section filed 3-26-98; operative 4-25-98 (Register 98, No.
						13).
Note: Authority cited: Sections
						  1532(a)
						  and
						  1580,
						  Code of Civil Procedure. Reference: Section
						  1532,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1.5 - Electronic Funds Transfer of Cash Unclaimed Property › Section 1155.450 - Refunds/Reimbursements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Refunds or reimbursements to the holder will not be
						issued by electronic funds transfer.
1. New
						section filed 3-26-98; operative 4-25-98 (Register 98, No.
						13).
Note: Authority cited: Sections
						  1532(a)
						  and
						  1580,
						  Code of Civil Procedure. Reference: Section
						  1532,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1.5 - Electronic Funds Transfer of Cash Unclaimed Property › Section 1155.500 - Due Date

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
When the last day for report, payment, or delivery of
						escheated property pursuant to Code of Civil Procedure section
						1530
						or section 1532 falls on a Saturday, Sunday,
						or state recognized holiday, the last day for report, payment, or delivery will
						move to the next business day.
1. New
						section filed 3-26-98; operative 4-25-98 (Register 98, No. 13).
2.
						Change without regulatory effect amending section and NOTE filed 7-15-2011
						pursuant to section
						100, title 1, California Code of
						Regulations (Register 2011, No. 28).
Note: Authority cited: Sections
						  1530(d),
						  1532(a)
						  and
						  1580,
						  Code of Civil Procedure. Reference: Sections
						  1530
						  and
						  1532,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1.5 - Electronic Funds Transfer of Cash Unclaimed Property › Section 1155.550 - Proof of Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The holder has the responsibility of proving that an
						electronic funds transfer has taken place. Acceptable proof is the reference
						number for ACH Debit remitters or a copy of the transfer documentation for ACH
						Credit remitters.
1. New
						section filed 3-26-98; operative 4-25-98 (Register 98, No.
						13).
Note: Authority cited: Sections
						  1532(a)
						  and
						  1580,
						  Code of Civil Procedure. Reference: Section
						  1532,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 2 - Charges Lawfully Withheld › Section 1160 - Authority for Charges

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Charges shall not be deducted from property
						unless:
(a) Expressly permitted by
					 provisions of the Unclaimed Property Law; and
(b) Authorized by a statute other than the
					 Unclaimed Property Law or by a valid, enforceable contract.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 2 - Charges Lawfully Withheld › Section 1161 - Substantiation of Deductions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If charges are deducted from property, a holder shall
						include or attach as part of the report filed pursuant to Code of Civil
						Procedure Section
						1530:
(a) The citation of the statute or a copy of
					 the form of contract authorizing such charges.
(b) The value or amount of each item of
					 property, before any charges are deducted therefrom.
(c) The amount of charges deducted from each
					 item and the date or dates on which such charges were deducted.
(d) Such other information or documentation
					 as the State Controller may require after review of the report to substantiate
					 the deduction of charges.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 2 - Charges Lawfully Withheld › Section 1162 - Non-Enforcement of Right

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Charges may not be deducted from property pursuant to a
						contract or statute if the holder would not have deducted such charges in the
						event the property had been claimed by the owner prior to being reported or
						remitted to the State Controller.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 3 - Reasonable Charges › Section 1165 - Substantiation of Reasonableness

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
As to any item of property subject to Code of Civil
						Procedure §
											1513(a)(1)(A)
						or (a)(2)(A) on which charges have been deducted, other than demand deposits, a
						bank or financial organization shall include the following information as part
						of the report filed pursuant to Code of Civil Procedure §
											1530:
(a) An estimate of the gross amount of income
					 earned from use or investment of the property during the period of
					 inactivity;
(b) A description and
					 itemization of all costs directly incurred for purposes of maintaining and
					 safeguarding the property during the period of inactivity and which would not
					 have been incurred except for such inactivity; and
(c) Such other information or documentation
					 pertaining to the reasonableness of the charges as the Controller may require
					 after review of the report.
1. Change
						without regulatory effect amending first paragraph filed 7-15-2011 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 2011, No. 28).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 4 - Interest or Dividends › Section 1170 - Authority for Discontinuance

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If payment of interest or dividends on property subject
						to Code of Civil Procedure Section
						1513(a)(1)(A)
						or (a)(2)(A) is discontinued at any time during the period of inactivity, the
						holder shall include or attach as part of the report filed pursuant to Code of
						Civil Procedure Section
						1530:
(a) A copy of the form of a valid,
					 enforceable contract which authorized such discontinuance of payment of
					 interest or dividends; or
(b) The
					 citation of the statute which authorized such discontinuance of payment of
					 interest or dividends.
1. Change
						without regulatory effect amending first paragraph filed 7-15-2011 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 2011, No. 28).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 4 - Interest or Dividends › Section 1171 - Non-Enforcement of Right

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A contract or statute shall not be considered as
						authorizing discontinuance of payment of interest or dividends if such payment
						would not have been discontinued, or would otherwise have accrued to the
						benefit of the owner, in the event the property had been claimed by the owner
						prior to being reported or remitted to the State Controller.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 4.5 - Reporting and Delivering Property that Escheats Pursuant to Code of Civil Procedure Section 1516(b) › Section 1172.20 - Delivery Dates

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Securities Remitted in Certificate Form
(1)
					 The holder of any intangible interest as evidenced by the stock records or
					 membership records of the business association shall deliver a duplicate
					 certificate to the State Controller's Office, Unclaimed Property Division. The
					 duplicate certificate shall be registered in the name of the: State Controller,
					 State of California. The duplicate certificate replaces the original
					 certificate issued to the original shareholder or member.
(2) For those certificates that can be
					 transferred into the name of the State Controller, State of California, the
					 delivery date is the date the certificate is registered in the name of the
					 State Controller, State of California.
(3) Unless as defined in (b) below,
					 certificates are not delivered unless registered in the name of the State
					 Controller. The delivery date is the date the certificate is registered in the
					 name of the State Controller, State of California.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 4.5 - Reporting and Delivering Property that Escheats Pursuant to Code of Civil Procedure Section 1516(b) › Section 1172.40 - Interest Assessment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Pursuant to Code of Civil Procedure section
						1577,
						the State Controller's Office will assess interest against a person who fails
						to report or pay or deliver, within the time prescribed by the Unclaimed
						Property Laws, Code of Civil Procedure, Section
						1500
						et. seq., property that escheats to the state pursuant to Code of Civil
						Procedure section
						1516(b).
1. New
						section filed 12-31-97; operative 1-30-98 (Register 98, No.
						1).
Note: Authority cited: Section
						  1580,
						  Code of Civil Procedure. Reference: Sections
						  1516
						  and
						  1577,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 4.5 - Reporting and Delivering Property that Escheats Pursuant to Code of Civil Procedure Section 1516(b) › Section 1172.60 - Interest Assessment Date

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Except for life insurance companies, interest will be
						assessed from November 1 of the reporting year in which the property was due to
						the date of delivery of the property. For life insurance companies, interest
						will be assessed from May 1 of the reporting year in which the property was due
						to the date of delivery of the property.
1. New
						section filed 12-31-97; operative 1-30-98 (Register 98, No.
						1).
Note: Authority cited: Section
						  1580,
						  Code of Civil Procedure. Reference: Sections
						  1532
						  and
						  1577,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 4.5 - Reporting and Delivering Property that Escheats Pursuant to Code of Civil Procedure Section 1516(b) › Section 1172.80 - Security Valuation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Securities listed on an established stock exchange will be valued, for the
					 purpose of calculating interest, at the opening bid quote on the interest
					 assessment date of the reporting year the property was due.
(b) Over-the-counter securities will be
					 valued by the latest published quotation within two weeks preceding interest
					 assessment date. If no quotation precedes the interest assessment date, the
					 closest quotation subsequent to that date, but again within two weeks of that
					 date, will be used. If there is no published quotation within that time frame,
					 the stock will be valued as a privately held stock.
(c) Privately-Held securities will be valued
					 using the Internal Revenue Service Revenue Ruling 59-60 (1959), hereby
					 incorporated by reference.
(d)
					 There will be no assessment for securities for which the State Controller's
					 Office is unable to obtain a value or estimated value.
1. New
						section filed 12-31-97; operative 1-30-98 (Register 98, No.
						1).
Note: Authority cited: Section
						  1580,
						  Code of Civil Procedure. Reference: Section
						  1577,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 4.7 - Reasonable Cause › Section 1172.90 - Reasonable Cause - Defined

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If any person fails to report or pay or
					 deliver unclaimed property within the time prescribed by the Unclaimed Property
					 Law (Civil Code of Procedure Section
					 1500 et seq.), the assessment of
					 interest is mandatory unless there is a showing of "reasonable cause" for the
					 delay.
(b) "Reasonable cause" means
					 the exercise of ordinary business care and prudence. The following specific
					 causes for failure to report or pay or deliver unclaimed property within the
					 time prescribed by law will be accepted as reasonable.
(1) Where in the absence of willful neglect,
					 the failure was due to circumstances beyond the holder's control.
(2) Where the delay or failure to file was
					 due to erroneous information given to the holder of unclaimed property by an
					 employee of the Controller's Office.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 4.7 - Reasonable Cause › Section 1172.92 - Burden of Proof

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
					 holder of unclaimed property has the burden of proving reasonable
					 cause.
(b) The holder of unclaimed
					 property shall set forth any claim of reasonable cause for a delinquent
					 reporting, payment or delivery in an affidavit or declaration under penalty of
					 perjury.
1. New
						section filed 7-28-2004; operative 8-27-2004 (Register 2004, No.
						31).
Note: Authority cited: Section
						  1580,
						  Code of Civil Procedure. Reference: Section
						  1577,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 5 - Miscellaneous › Section 1173 - Report of NO Reportable Property

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
On written request, a holder who does not have property
						which is reportable under the law shall report that fact.
1. New
						Section filed 6-15-76; effective thirtieth day thereafter (Register 76, No.
						25).
Note: Authority cited: Section
						  1580,
						  Code of Civil Procedure. Reference: Sections
						  1500-
						  1582,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 5 - Miscellaneous › Section 1174 - Information Contained in Report

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In addition to the information required by Section
						1530
						of the Code of Civil Procedure and by other rules of this Subchapter, the
						report filed pursuant to Section
						1530 shall contain the following
						information on a form prescribed by the State Controller:
(a) The type of organization filing the
					 report (corporation, partnership, etc.).
(b) If the report is filed by a corporation:
(1) the date of incorporation;
(2) the state of incorporation; and
(3) the state in which the corporation has
					 its principal place of business.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 5 - Miscellaneous › Section 1175 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Any person or holder shall retain all records pertaining
						to property for a period of seven (7) years after such property is reported, or
						would have been reported except for the deduction of charges, to the State
						Controller. Such records shall contain the information required by Section
						1530
						of the Code of Civil Procedure and this Subchapter. The State Controller may,
						in writing, consent to the destruction of any such records prior to expiration
						of the above period.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 5 - Miscellaneous › Section 1176 - States Without Unclaimed Property Laws

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-22-87; operative 1-21-88 (Register 88,
						No.2).
Note: Authority cited: Section
						  1580,
						  Code of Civil Procedure. Reference: Section
						  1500,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 5 - Miscellaneous › Section 1180 - Inapplicability of Articles

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Articles 2, 3 and 4 of Subchapter 8, do not apply to
						property which is first required to be reported after January 1,
						1976.
1. New
						section filed 6-15-76; effective thirtieth day thereafter (Register 76, No.
						25).
Note: Authority cited: Section
						  1580,
						  Code of Civil Procedure. Reference: Sections
						  1500-
						  1582,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 9 - Rules and Regulations Relating to Trial Court Recordkeeping, Accounting and Reporting › Article 1 - Definitions › Section 1180.1 - Specific Terms

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Court operations: The term "court operations" is defined
						in Government Code section
						77003 and
						the California Rule of Court 810 as adopted by the Judicial Council of
						California. For purposes of these regulations, "court operations" will have the
						same definition.
Appropriations: A legal authorization granted by a
						legislative body to make expenditures and to incur obligations for specific
						purposes.
For purposes of the Brown-Presley Trial Court Funding
						Act, appropriations represent year-end adjusted appropriations which are
						supported by actual expenditures and encumbrances.
Encumbrances: Commitments related to unperformed
						(executory) contracts for goods and services. Used in budgeting, encumbrances
						are not expenditures or liabilities according to Generally Accepted Accounting
						Principles, but represent the estimated amount of expenditures ultimately to
						result if unperformed contracts in process are completed.
1. New
						section filed 3-19-90 pursuant to Government Code section
						77205(d);
						operative 4-18-90 (Register 90, No. 15).
2. Editorial correction of
						printing error in subchapter heading and second paragraph (Register 92, No.
						10).
Note: Authority cited: Section
						  77205,
						  Government Code. Reference: Section
						  77205,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 9 - Rules and Regulations Relating to Trial Court Recordkeeping, Accounting and Reporting › Article 2 - Accounting › Section 1180.2 - Specific Procedures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The use of a Special Revenue Fund to account for the
						receipt of Trial Court Block Grants and the expenditures relating to court
						operations is recommended by the State Controller's Office. Counties may
						utilize alternative procedures as outlined in Section
						8.39 of the "Accounting Standards
						and Procedures for Counties Manual" published by the Office of State
						Controller. Option counties shall establish a new account within the
						Intergovernmental Revenue classification entitled "State-Trial Courts" with
						four sub-accounts entitled "Block Grant," "Salary Grant," "Super Block Grant,"
						and "Trial Court Improvement Fund."
Trial Court Improvement Fund expenditures must be clearly
						identified in order to satisfy grant requirements prescribed by the
						Administrative Office of the Courts.
Interest earned from Trial Court Improvement Fund Grants
						made pursuant to Government Code Section
						77207
						shall be accounted for under guidelines established by the Administrative
						Office of the Courts. Interest earned from all other trial court funding grants
						made pursuant to Government Code Sections
						68206 and
						77200 must
						be calculated and allocated only if the total of such grants plus interest will
						exceed the total cost of court operations for a fiscal year. In such case, the
						excess must be expended on court operations in the subsequent year. The
						calculation of interest shall be consistent with the method used in allocating
						interest to other county funds.
1. New
						section filed 3-19-90 pursuant to Government Code section
						77205(d);
						operative 4-18-90 (Register 90, No. 15).
2. Amendment of last
						paragraph filed 7-17-91; operative 8-16-91. Submitted to OAL for printing only
						and exempt from OAL review per Government Code section
						77205
						(Register 92, No. 10).
Note: Authority cited: Section
						  77205,
						  Government Code. Reference: Section
						  77205,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 9 - Rules and Regulations Relating to Trial Court Recordkeeping, Accounting and Reporting › Article 3 - Chart of Accounts › Section 1180.3 - Revenues

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
INTERGOVERNMENTAL REVENUES
State-Trial Courts:
Block grant
Salary grant
Super block grant
Trial court improvement fund
State-Other:
Court reimbursements
Other
Revenue from Use of Property and Money:
Interest
Other Financing Sources:
Fees and Fines
Sale of fixed assets
Operating transfers-in
Other
1. New
						section filed 3-19-90 pursuant to Government Code section
						77205(d);
						operative 4-18-90 (Register 90, No. 15).
2. Amendment of Article 3.
						Chart of Accounts filed 7-17-91; operative 8-16-91. Submitted to OAL for
						printing only and exempt from OAL review per Government Code section
						77205
						(Register 92, No. 10).
Note: Authority cited: Section
						  77205,
						  Government Code. Reference: Section
						  77205,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 9 - Rules and Regulations Relating to Trial Court Recordkeeping, Accounting and Reporting › Article 3 - Chart of Accounts › Section 1180.5 - Trial Court Improvement Fund Expenditures (for Building Construction Only)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
**SALARIES AND EMPLOYEE
						BENEFITS
**SERVICES AND SUPPLIES
OTHER CHARGES
FIXED ASSETS
OTHER FINANCING USES
INDIRECT COSTS
Accounting
Administrative:
Bid/Estimate
Auxiliary Services:
Advertising
Equipment Use
Purchasing/Procurement
Security
Utilities
Communications
Data Processing
Financial
Insurance:
Facility insurance
Liability and bonding insurance
Maintenance-Equipment
Other Project Expenses:
Mobilization, Assembly, Move-Out Costs
Spoilage, loss, and theft
Trailer
Warehouse costs
Yarding and Hauling
Other Costs
Personnel Services
Professional and Specialized Services:
Legal Costs
Labor -- Salaries and Benefits
Management Expenses
__________
** Use the same object and
						sub-object accounts listed under "block grant expenditures."
1. New
						section filed 3-19-90 pursuant to Government Code section
						77205(d);
						operative 4-18-90 (Register 90, No. 15).
2. Editorial correction of
						printing errors (Register 92, No. 10).
Note: Authority cited: Section
						  77205,
						  Government Code. Reference: Section
						  77205,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 9 - Rules and Regulations Relating to Trial Court Recordkeeping, Accounting and Reporting › Article 4 - Maintenance of Effort › Section 1180.6 - Base Year Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Beginning with the 1989-90 fiscal year, an option county shall appropriate and
					 authorize for expenditure each fiscal year an amount not less than the amount
					 appropriated for court operations in the first full fiscal year in which a
					 county became an option county, as adjusted by the percentage provided in
					 Government Code section
					 77201.
(b) The county shall provide the trial courts
					 with at least the same proportionate level of indirect services as was provided
					 in the 1986-87 fiscal year. The OMB Circular A-87 (County Cost Plan) may be
					 utilized in determining the indirect services level for the 1986-87 fiscal
					 year.
(c) The county shall fulfill
					 its shared financial and other obligation pursuant to Government Code section
					 68073.
(d) The county shall provide for judicial
					 arbitration and court mediation and conciliation services at a level at least
					 proportionate to the number of cases filed subject to such programs in the
					 1986-87 fiscal year.
1. New
						section filed 3-19-90 pursuant to Government Code section
						77205(d);
						operative 4-18-90 (Register 90, No. 15).
Note: Authority cited: Section
						  77205,
						  Government Code. Reference: Section
						  77205,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 9 - Rules and Regulations Relating to Trial Court Recordkeeping, Accounting and Reporting › Article 5 - Reporting › Section 1180.7 - Annual Reporting

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Each option county shall submit to the Controller for
						each full fiscal year that the county participates in the Trial Court Funding
						Program, a report of all revenues including fees, fines and forfeitures, and
						all expenditures in the form and manner prescribed by the State Controller. The
						report prepared by the appropriate county department/officer shall be certified
						by the county auditor of the option county. This report must be submitted to
						the Controller on or before the October 1 following the fiscal year being
						reported.
This annual report shall contain detailed data for
						individual court districts and may include supplementary schedules as deemed
						necessary by the Controller. This detailed data will be combined to reflect
						total revenues and expenditures for the county trial court
						system.
1. New
						section filed 3-19-90 pursuant to Government Code section
						77205(d);
						operative 4-18-90 (Register 90, No. 15).
Note: Authority cited: Section
						  77205,
						  Government Code. Reference: Section
						  77205,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 9 - Rules and Regulations Relating to Trial Court Recordkeeping, Accounting and Reporting › Article 5 - Reporting › Section 1180.8 - Super Block Grant

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A "super block grant" may be paid to option counties
						based upon the number of new judgeships, in excess of 10, a county is
						authorized by chapter 1211 of the statutes of 1987. In addition, option
						counties receiving new judgeships authorized on or after January 1, 1990 are
						also eligible to receive a super block grant. The super block grant is based
						upon year-end adjusted appropriate for court operations and should result in a
						grant payment greater than the standard annual grant of $212,000. The eligible
						county will receive the super block grant progressively reduced over four years
						as provided under Government Code section
						77200.
Option counties receiving judgeships in excess of 10 new
						judgeships authorized by chapter 1211 of the statues of 1987, shall provide the
						Controller with a report of the counties' average quarterly appropriation for
						court operations for the 1987-88 fiscal year. This report shall be used by the
						Controller in determining the "super block grant" for affected
						judgeships.
For each new judgeship authorized by statutes taking
						effect after January 1, 1990, option counties shall submit a report of average
						quarterly appropriations for the fiscal year prior to the effective date of the
						statute authorizing the new judgeships. The Controller shall use this report to
						determine the "superblock grant" for the newly authorized
						judgeships.
1. New
						section filed 3-19-90 pursuant to Government Code section
						77205(d);
						operative 4-18-90 (Register 90, No. 15).
Note: Authority cited: Section
						  77205,
						  Government Code. Reference: Section
						  77205,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 9 - Rules and Regulations Relating to Trial Court Recordkeeping, Accounting and Reporting › Article 5 - Reporting › Section 1180.9 - NO and Low Property Tax Cities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Some option counties participating in the Trial Court
						Funding Program will be required to shift a portion of the county's share of
						property taxes to certain qualifying cities. Section
						97.35
						of the Revenue and Taxation Code provides that most qualifying cities will
						receive 7% of the property tax revenues generated within their boundaries,
						phased in over a 7 year period. The shift begins in the 1989-90 fiscal year.
						Option counties will be required to submit to the State Controller a report of
						"eligible cities" as defined under Revenue and Taxation Code section
						11005(b)(1)(B)(iv).
1. New
						section filed 3-19-90 pursuant to Government Code section
						77205(d);
						operative 4-18-90 (Register 90, No. 15).
2. Editorial correction of
						printing error (Register 92, No. 10).
Note: Authority cited: Section
						  77205,
						  Government Code. Reference: Section
						  77205,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 9 - Rules and Regulations Relating to Trial Court Recordkeeping, Accounting and Reporting › Article 6 - Recordkeeping › Section 1180.10 - Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
All accounting records, source documents and resolutions
						relating to the Brown-Presley Trial Court Funding Act are required to be
						maintained for audit purposes by the option county for at least three fiscal
						years following the first fiscal year of participation. This section shall not
						supersede other statutory provisions requiring a longer retention period.
						Agreements between a county and a city for the issuing or processing of
						citations as allowed under Penal Code section
						1463(a)(3)
						are required to be maintained by the county for at least three years after the
						expiration of any such agreement and a copy must be filed with the State
						Controller.
1. New
						section filed 3-19-90 pursuant to Government Code section
						77205(d);
						operative 4-18-90 (Register 90, No. 15).
Note: Authority cited: Section
						  77205,
						  Government Code. Reference: Section
						  77205,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2.5 - Commission on State Mandates › Article 1 - General › Section 1181 - Delegation of Certain Functions; Executive Director Appeals. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 Chapter 2.5 (Articles 1-4 and 6-8, Sections
					 1181-1189.5, not consecutive) filed
					 7-8-85; effective thirtieth day thereafter. Submitted to OAL for filing and
					 printing only pursuant to Government Code Section
					 17517(g)
					 (Register 85, No. 28). For history of former Chapter 2.5, see Registers 80, No.
					 17 and 77, No. 2).
2. Amendment of subsection (d) filed 9-6-2005;
					 operative 9-6-2005. Exempt from OAL review and submitted to OAL for printing
					 only pursuant to Government Code section
					 17527(g)
					 (Register 2005, No. 36).
3. Amendment of section heading and new
					 subsections (c)(1)-(7) filed 11-16-2005; operative 12-16-2005. Submitted to OAL
					 for printing only (Register 2005, No. 46).
4. Amendment of
					 subsection (c)(2) filed 10-27-2010; operative 1-1-2011. Submitted to OAL for
					 filing and printing only pursuant to Government Code section
					 11343.8
					 (Register 2010, No. 44).
5. Repealer of article 1 (sections
					 1181-1181.4) and repealer of
					 section filed 5-19-2014; operative 7-1-2014 pursuant to Government Code section
					 11343.4(a)(3).
					 Exempt from OAL review and submitted to OAL for printing only pursuant to
					 Government Code section
					 17527
					 (Register 2014, No. 21).
Note: Authority cited: Sections
						17530 and
						17531,
						Government Code. Reference: Section
						17530,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2.5 - Commission on State Mandates › Article 1 - General › Section 1181.1 - Delegation of Certain Functions; Executive Director Appeals

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Whenever it is stated in these rules that
				  the "Commission" may or shall exercise or discharge any power, duty, purpose,
				  function, or jurisdiction, the Commission on State Mandates specifically has
				  reserved the same for its own exclusive action.
(b) Whenever it is stated that the "executive
				  director" may or shall exercise or discharge any power, duty, purpose,
				  function, or jurisdiction, or it is not expressly stated that the Commission
				  itself shall so act, the executive director of the Commission has the authority
				  to act thereon.
(c) A real party in
				  interest to a matter may appeal to the Commission for review of the actions and
				  decisions of the executive director on that matter.
(1) The appellant shall file the appeal in
				  writing within 10 days of first being served written notice of the executive
				  director's action or decision.
(2)
				  The appellant shall certify, file, and serve the appeal in accordance with
				  section 1181.3 of these
				  regulations.
(3) The appeal shall
				  explain the basis for the appeal, state the action being requested of the
				  Commission, and include all facts and materials the appellant believes are
				  relevant to the appeal.
(4) The
				  executive director shall schedule the appeal for hearing and vote by the
				  Commission as soon as practicable following receipt of the appeal.
(5) Other parties may file comments on an
				  appeal, which shall be certified, filed, and served in accordance with section
				  1181.3 of these
				  regulations.
(6) The Commission
				  shall determine whether to uphold the executive director's decision by a
				  majority vote of the members present. The decision shall be final and not
				  subject to reconsideration.
(7) The
				  executive director shall notify the appellant in writing within 10 days of the
				  Commission's decision.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2.5 - Commission on State Mandates › Article 1 - General › Section 1181.3 - Certification, Formatting, Filing, and Service of Written Materials and New Filings

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Certification. All new filings and written materials filed with the Commission
				  shall be signed at the end of the document, under penalty of perjury, with the
				  declaration that the filing is true and correct to the best of the declarant's
				  personal knowledge, information, or belief. The date of signing, the
				  declarant's title, address, telephone number, and email address, if applicable,
				  shall be included.
(b) Documents
				  filed with the Commission shall not contain personal identifying information
				  that violates state or federal privacy laws, including, but not limited to
				  California Civil Code section
				  1798 et
				  seq.
(c) Formatting, Filing, and
				  Service. New filings and written materials shall be filed as described in this
				  subdivision.
(1) Formatting. All new filings
				  and written materials, except for supporting documents that were either not
				  created by the party or were originally created by the party for a purpose
				  other than providing evidence to the Commission, shall conform to all of the
				  following document formatting requirements.
(A) All text shall be written in Arial font,
				  minimum 12-point font size.
(B)
				  Color is strongly discouraged, and shall not be used as the sole means to
				  emphasize or convey information. If color is used to emphasize or convey
				  information, there shall be additional distinguishing marks, such as
				  underlining or asterisks, to differentiate areas where color is used.
(C) Lists shall use a formatting style such
				  as bullet points, numbering, or an ordered list.
(D) Headings shall use heading styles to
				  identify the headings' correct order of diminishing hierarchy.
(E) Hard returns shall not be used to break
				  up lines of text. Instead, space between lines of text shall be made using
				  paragraph spacing or the space after paragraph function.
(F) If columns are used, the columns shall be
				  formatted using the word processing software's columns function.
(G) Tables shall use a simple table structure
				  without split or merged cells, nested tables, or blank columns or rows. Rows
				  shall not be broken across multiple pages. One table header row is allowed per
				  table, which shall be repeated at the top of each page if the table spans
				  multiple pages.
(H) Hyperlinks
				  shall be named in a manner that is clear, concise and meaningful out of
				  context. Bare URLs are not allowed, except as part of a formal citation to a
				  web-based source.
(I) Images shall
				  include alternative text that describes the image, unless the image has no
				  informational value because it is purely decorative or the information it
				  provides is redundant to the main body of text.