California Code of Regulations
Title 14 - Natural Resources
Division 7 - Department of Resources Recycling and Recovery
Chapter 5 - Enforcement of Solid Waste Standards and Administration of Solid Waste Facility Permits; Loan Guarantees
Article 2.3 - LEA Grants
Section 18094.0 - Auditing
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) The Board, the Department of General Services, the Bureau of State Audits, or their designated representative shall have the right to review and to copy any records and supporting documentation pertaining to the performance of this Grant. Grant recipients shall maintain such records for possible audit for a minimum of three (3) years after final payment unless a longer period of records retention is stipulated, or until resolution of issues which may arise as a result of any audit, litigation, or claim negotiation.
(b) Grant recipients shall maintain an accounting system which utilizes generally accepted accounting principles and practices. In addition to accounting records, all source documents associated with the accounting records shall be maintained. Source documents include, but are not limited to, bid summaries, contracts with the grant recipient, change orders showing approval by a city or county engineer, purchase orders, invoices, paid warrants, time sheets, labor distribution reports and payroll registers.
1. New section filed 8-26-2002; operative 9-25-2002 (Register 2002, No. 35).
Note: Authority cited: Section 43231, Public Resources Code. Reference: Sections 43230 and 43232, Public Resources Code.
