California Code of Regulations › Title 15 - Crime Prevention and Corrections › Division 1 - Board of State and Community Corrections › Chapter 1 - Board of State and Community Corrections › Subchapter 7 - Local Youthful Offender Rehabilitative Facility Construction Financing Program › Article 4 - Administration of Reimbursements and Project Monitoring › Section 1860 - Record Keeping and Accounting

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 The participating county shall establish an official file for the project. The
					 file shall contain adequate documentation of all actions that have been taken
					 with respect to the project. The documents to be retained shall include, but
					 are not limited to, contracts, payments of invoices, transfers of funds, and
					 other related accounting records sufficient to reflect properly the amount,
					 receipt, and disposition of all state reimbursements and county funds for
					 contribution. The participating county will provide a copy of the official file
					 to CDCR upon termination of the BSCC agreement.
(b) The participating county shall protect
					 records from fire or other damage.
(c) The official project file must be
					 preserved a minimum of three years after the last date on which no
					 lease-revenue bonds are outstanding.
(d) All state reimbursements received by the
					 participating county shall be deposited into separate fund accounts, which
					 identify the funds and clearly show the manner of their disposition.
(e) Accounting for state reimbursements shall
					 be in accordance with generally accepted accounting principles and practices.
					 Supporting records must be maintained by the participating county in sufficient
					 detail to demonstrate that the state reimbursements were used for the purpose
					 for which the award was made and in accordance with the provisions of state
					 contracting, and shall be subject to Board and BSCC audit as described in
					 Section 1870.
1. New
						section filed 2-2-2009 as an emergency; operative 2-2-2009 (Register 2009, No.
						6). A Certificate of Compliance must be transmitted to OAL by 7-13-2009 or
						emergency language will be repealed by operation of law on the following
						day.
2. Certificate of Compliance as to 2-2-2009 order transmitted
						to OAL 7-8-2009 and filed 8-18-2009 (Register 2009, No. 34).
3.
						Amendment of section heading and section filed 8-14-2014 as an emergency;
						operative 8-14-2014 (Register 2014, No. 33). A Certificate of Compliance must
						be transmitted to OAL by 2-10-2015 or emergency language will be repealed by
						operation of law on the following day.
4. Amendment of section
						heading and section refiled 3-16-2015 as an emergency; operative 3-18-2015
						pursuant to Government Code section
						11346.1(d)
						(Register 2015, No. 12). A Certificate of Compliance must be transmitted to OAL
						by 6-16-2015 or emergency language will be repealed by operation of law on the
						following day.
5. Certificate of Compliance as to 3-16-2015 order
						transmitted to OAL 6-11-2015 and filed 7-15-2015 (Register 2015, No.
						29).
Note: Authority cited: Section
						  6030, Penal
						  Code; and Section
						  1975,
						  Welfare and Institutions Code. Reference: Section
						  1975,
						  Welfare and Institutions Code.