Section 3420.45 - Maintenance of Records(a) A County and a joint powers authority that receives funds from a County pursuant to section 3420.20 shall maintain records in accordance with Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB) standards, and the State Controller's Manual of Accounting Standards and Procedures for Counties, except for receipts and expenditures for the Capital Facilities and Technological Needs component, which shall be maintained using the cash basis of accounting that recognizes expenditures at the time payment is made.(b) A County shall maintain records of all revenue sources and revenue amounts deposited into its Local Mental Health Services Fund.(c) A County shall maintain records of all allocations from its Local Mental Health Services Fund into the CSS Account, PEI Account, and INN Account.(d) A County shall maintain records of all transfers from the CSS Account, PEI Account, INN Account, WET Account, and CFTN Account.(e) A County shall maintain records of all transfers from the Prudent Reserve.(f) A County shall maintain records of all transfers from the Local Mental Health Services Fund into a County investment.(g) A County shall maintain records of each Investment Gain and Investment Loss by Account.(h) A County shall maintain records of all transfers of principal and Investment Gain from a County investment into the Local Mental Health Services Fund.(i) A County shall maintain records of all expenditures of Mental Health Services Act funds by fiscal year and by component account.(j) A County shall maintain records of the number of children, adults, and seniors who received CSS and PEI services during each fiscal year.(k) A County shall maintain records of the number of veterans and the amount of funds spent on mental health services for veterans during each fiscal year.Cal. Code Regs. Tit. 9, § 3420.45
1. New section filed 5-6-2020; operative 7-1-2020 (Register 2020, No. 19). Note: Authority cited: Section 5898, Welfare and Institutions Code. Reference: Section 30200, Government Code; and Sections 5847(b)(7), 5847(e), 5847(f), 5890(d), 5891(a), 5891(d), 5892(a), 5892(b), 5892(g), 5892(h), 5899(a), 5899(c), 5899(d) and 5899(f), Welfare and Institutions Code.
1. New section filed 5-6-2020; operative 7/1/2020 (Register 2020, No. 19).