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. 38, September 20, 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 A Certificate of Compliance must be transmitted to OAL by 7-13-2009 or emergency language will be repealed by operation of law on the following day.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 A Certificate of Compliance must be transmitted to OAL by 2-10-2015 or emergency language will be repealed by operation of law on the following day.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.
