California Code of Regulations
Title 5 - Education
Division 6 - California Community Colleges
Chapter 9 - Fiscal Support
Subchapter 1 - Attendance
Article 1 - General Provisions
Section 58000 - Introduction

The documentation requirements set forth in this subchapter have been developed to promote standardized, accurate reporting of data used for calculating the State general apportionment, and to facilitate audits of related community college records. This documentation, based on detailed tabulations of course sections and appropriate support records as described below, shall be available to the auditor retained by the district pursuant to Education Code Section 84040, the Department of Finance, the Auditor General, and the Chancellor's Office. These records may also be required by federal auditors when federal funds are involved.

1. New division 9, chapters 1 through 4 ( §§ 58000-58253, not consecutive) filed 12-29-71; effective thirtieth day thereafter (Register 72, No. 1).
2. Amendment of section and NOTE filed 11-4-77; effective thirtieth day thereafter (Register 77, No. 45).
3. Repealer of division 9 (chapters 1-4, sections 58000-58253, not consecutive) filed 12-21-81; effective thirtieth day thereafter (Register 81, No. 52). For prior history, see Registers 79, No. 46; 77, No. 45; and 72, No. 1.
4. New division 9 (chapters 1-4, sections 58000-58308, not consecutive) filed 7-29-82; effective thirtieth day thereafter (Register 82, No. 31).
5. Amendment of section and NOTE filed 5-15-93; operative 6-14-93 (Register 93, No. 25).

Note: Authority cited: Sections 66700, 70901 and 78401, Education Code. Reference: Sections 70901, 84040 and 84040.5, Education Code.