§ 1760. Record Keeping and Accounting.

(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, payment of invoices, transfer 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 for Phase I and Phase II projects, and to the BSCC for Adult Local Criminal Justice Facilities projects, 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 1770.

HISTORY

1. New section filed 2-4-2008 as an emergency; operative 2-4-2008 (Register 2008, No. 6). Pursuant to Penal Code section 5058.3, a Certificate of Compliance must be transmitted to OAL by 7-14-2008 or emergency language will be repealed by operation of law on the following day.

2. New section refiled 7-14-2008 as an emergency; operative 7-14-2008 (Register 2008, No. 29). Pursuant to Penal Code section 5058.3, a Certificate of Compliance must be transmitted to OAL by 10-14-2008 or emergency language will be repealed by operation of law on the following day.

3. Certificate of Compliance as to 7-14-2008 order, including amendment of subsection (b), transmitted to OAL 10-14-2008 and filed 11-26-2008 (Register 2008, No. 48).

4. Amendment of section heading and section filed 12-5-2011 as an emergency; operative 12-5-2011 (Register 2011, No. 49). Pursuant to Penal Code section 5058.3, a Certificate of Compliance must be transmitted to OAL by 5-14-2012 or emergency language will be repealed by operation of law on the following day.

5. Amendment of section heading and section refiled 6-26-2012 as an emergency; operative 6-26-2012 (Register 2012, No. 26). A Certificate of Compliance must be transmitted to OAL by 9-24-2012 or emergency language will be repealed by operation of law on the following day.

6. Certificate of Compliance as to 6-26-2012 order transmitted to OAL 8-27-2012 and filed 9-25-2012 (Register 2012, No. 39).

7. Amendment of subsections (a) and (e) and amendment of Note filed 1-9-2014 as an emergency; operative 1-9-2014 (Register 2014, No. 2). A Certificate of Compliance must be transmitted to OAL by 7-8-2014 or emergency language will be repealed by operation of law on the following day.

Note

Note: Authority cited: Sections 15820.906, 15820.916 and 15820.925, Government Code; and Section 6030, Penal Code. Reference: Sections 15820.906, 15820.916 and 15820.925, Government Code.