Cal. Code Regs. tit. 2 § 1180.2
The use of a Special Revenue Fund to account for the receipt of Trial Court Block Grants and the expenditures relating to court operations is recommended by the State Controller's Office. Counties may utilize alternative procedures as outlined in Section 8.39 of the "Accounting Standards and Procedures for Counties Manual" published by the Office of State Controller. Option counties shall establish a new account within the Intergovernmental Revenue classification entitled "State-Trial Courts" with four sub-accounts entitled "Block Grant," "Salary Grant," "Super Block Grant," and "Trial Court Improvement Fund."
Trial Court Improvement Fund expenditures must be clearly identified in order to satisfy grant requirements prescribed by the Administrative Office of the Courts.
Interest earned from Trial Court Improvement Fund Grants made pursuant to Government Code Section 77207 shall be accounted for under guidelines established by the Administrative Office of the Courts. Interest earned from all other trial court funding grants made pursuant to Government Code Sections 68206 and 77200 must be calculated and allocated only if the total of such grants plus interest will exceed the total cost of court operations for a fiscal year. In such case, the excess must be expended on court operations in the subsequent year. The calculation of interest shall be consistent with the method used in allocating interest to other county funds.
Cal. Code Regs. Tit. 2, § 1180.2
2. Amendment of last paragraph filed 7-17-91; operative 8-16-91. Submitted to OAL for printing only and exempt from OAL review per Government Code section 77205 (Register 92, No. 10).
Note: Authority cited: Section 77205, Government Code. Reference: Section 77205, Government Code.
2. Amendment of last paragraph filed 7-17-91; operative 8-16-91. Submitted to OAL for printing only and exempt from OAL review per Government Code section 77205 (Register 92, No. 10).