California Code of Regulations
Title 15 - Crime Prevention and Corrections
Division 4 - Division of Juvenile Justice
Chapter 2 - Prevention and Community Corrections
Subchapter 6.6 - Youth Centers and Youth Shelters
Article 5 - Administration of Funds
Section 4492 - Accounting

The contractor shall maintain an accounting system accurately reflecting fiscal transactions, with the necessary controls and safeguards. This system shall provide audit trails, including the source of original documents such as receipts, progress payments, invoices, time cards. The system shall also provide accounting data which allows determination of the total costs of each project. Accounting records must be retained for three years after the State's final payment.

1. New section filed 1-11-90; operative 1-11-90 (Register 90, No. 4).

Note: Authority cited: Section 1712(b), Welfare and Institutions Code. Reference: Sections 2011, 2012, 2013(a), and 2016, Welfare and Institutions Code.