California Code of Regulations
Title 22 - Social Security
Division 11 - Department of Community Services and Development
Chapter 1 - Community Services Block Grant Regulations
Section 100660 - Accounting System Certification
All new grantees selected for funding under the CSBG program shall submit an accounting system report, prior to receiving funds on a form prescribed by the Department and signed by an independent certified public accountant or an independent State-licensed public accountant, or, in the case of a public agency, the financial officer responsible for providing required financial services to the grantee. The report shall state that the new grantee has established an adequate accounting system with reasonable assurance as to the internal controls to safeguard assets, check the accuracy and reliability of their accounting data, promote operating efficiency, and assure compliance with any other fiscal requirements provided for by law.
1. Change without regulatory effect amending section and NOTE filed 12-20-93 pursuant to title 1, section 100, California Code of Regulations (Register 93, No. 52).
Note: Authority cited: Section 12781(d), Government Code. Reference: Section 12781(c)(1)(A), Government Code.