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 2 - County Correctional Facility Capital Expenditure and Youth Facility Fund
Article 4 - Administration of Funds and Project Monitoring
Section 560 - Accounting
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) All funds received by the county shall be deposited into separate fund accounts which identify the funds and clearly show the manner of their disposition.
(b) Accounting for funds shall be in accordance with generally accepted accounting principles and practices and supporting records must be maintained by the county in sufficient detail to demonstrate that the funds were used for the purpose for which the award was made and in accordance with the provisions of the state contract.
1. Amendment of NOTE filed 9-29-83; effective thirtieth day thereafter (Register 83, No. 40).
2. Amendment of NOTE filed 3-8-85; effective upon filing pursuant to Government Code Section 11346.2(d) (Register 85, No. 10).
3. Amendment filed 9-28-87; operative 9-28-87 (Register 87, No. 42).
Note: Authority cited: Sections 4483, 4489 and 6029.1, Penal Code; and Chapter 1519, Statutes of 1986, Sections 5.5(b) and 7(c). Reference: Section 6029.1, Penal Code; and Chapter 1519, Statutes of 1986, Sections 5.5(b) and 7(c).