California Administrative Code

Standard accounts are listed in Sections 1114.1- 1114.6. Each district will select from the chart those which are necessary to adequately account for its financial position and results of operations. Operating accounts are in terms of revenues and expenditures. Revenues are class…

A contract awarding agency shall, upon request by OCP, verify information provided to OCP by an agency contractor performing a small contract. Such requests for verification shall be limited to that information required by OCP on any standardized state forms or other form where s…

The provisions of this Article are prescribed for all redevelopment agencies which are required to report to the State Controller under Section 12463.1 of the Government Code.

The accounting system prescribed is traditional fund accounting used by governmental agencies for general operations. The redevelopment project is the accounting entity. Accordingly, the prescribed accounting system shall be used to account for the general operations of each rede…

Agencies which need or desire more project detail than is provided by the chart of accounts may use supplementary accounts, subject to the requirement that each such account must be identified with a required account by either number or title, in order that transactions can be re…

Redevelopment agencies exist to facilitate improvements in designated areas. To accomplish this they engage in planning, clearance, construction and reconstruction activities, expenditures for which are normally capitalized. However, such improvements are held by the agency for d…

Each district budget shall be in terms of the applicable fund and account titles prescribed by the State Controller for special districts in Sections 1031.1-1114.6, inclusive of the California Administrative Code.

Forms available for use in the presentation of district budgets are: Schedule Contents 11 Summary of district budgets 12 Fund balance available 13 District budget detail 13 continuation Continuation of appropriation detail of Schedule 13 14 Detail of provision for reserves 15 Bon…

Upon receipt of a resolution from tax collector, this form is authorization by the State Controller for sale of such property. (6243)

Forms for newspaper publication or posted notice by the tax collector of intent to sell tax deeded property at public auction or sealed bid sale (6245.23a or 6245.23b).

The number shown parenthetically at the end of each Section refers to the section in “Reference Manual, County Tax Collectors and Redemption Officers,” issued by the State Controller, where that form is illustrated.

Deed from tax collector to the purchaser upon receipt of full purchase price at completion of sale. (6273.1)

These are pre-numbered lease forms, in triplicate, issued to lessee of tax deeded property. This is the Controller's standard form and is issued to the tax collectors. (No number assigned)

Property located in California includes, but is not limited to: (1) All real and tangible personal property situated in this state; (2) All intangible personal property, wherever situated, of a resident decedent; (3) In general, intangibles of a deceased, non-resident of the Unit…

(a) Real Property. Real property includes, but is not limited to, leasehold interests, mineral interests (including royalty interests in oil, gas, or similar leases or property interests), the vendee's interest in an executory contract for the purchase of real property, and real …

A “federal estate tax return” includes, but is not limited to, any notice or filing required under federal law, any notice or filing which indicates a tax due, which indicates any change in a tax due, or which could affect the determination of tax due the federal government under…

(a) The taxpayer has the burden of proving reasonable cause. (b) The taxpayer shall set forth any claim of reasonable cause for a delinquent filing an affidavit or declaration under penalty of perjury.

(a) A reasonable accommodation is an exception, change, or adjustment in rules, policies, practices, or services when such an accommodation may be necessary to afford an individual with a disability an equal opportunity to use and enjoy a dwelling unit and public and common use a…

(a) All written contracts should be filed with the State Controller after execution. (b) All accounting records, contracts and leases, claim schedules with supporting documentation, and purchase orders shall have a retention schedule of five years from end of the fiscal year in w…

The term “charges” means any type of charge deducted by a holder (“holder” as defined in subdivision (e) of Code of Civil Procedure Section 1501) from property subject to the Unclaimed Property Law, including, but not limited to, service charges, handling charges, and administrat…

The term “property” means any property that is reportable to the State Controller under the Unclaimed Property Law, or would be reportable if charges had not been deducted therefrom.

Pursuant to Code of Civil Procedure section 1577, the State Controller's Office will assess interest against a person who fails to report or pay or deliver, within the time prescribed by the Unclaimed Property Laws, Code of Civil Procedure, Section 1500 et. seq., property that es…

(a) Securities listed on an established stock exchange will be valued, for the purpose of calculating interest, at the opening bid quote on the interest assessment date of the reporting year the property was due. (b) Over-the-counter securities will be valued by the latest publis…

A third-party auditor shall possess sufficient training and experience to adequately perform the unclaimed property examination.

(a) A third-party auditor shall not participate in unclaimed property examinations in which such participation could be construed as a conflict of interest. An example of a conflict of interest would be a third-party auditor entering into an agreement that contains a provision th…

A third-party auditor shall maintain strict confidentiality of any records or documents gathered during the unclaimed property examination. A third-party auditor shall sign a confidentiality agreement that complies with either section 1180.047 or 1180.048 of this Article, to pres…

A third-party auditor shall not engage in any unclaimed property examinations on behalf of California without written authorization from the State Controller's Office. A third-party auditor shall provide the holder with a copy of the State Controller's Office letter authorizing t…

A third-party auditor shall not subcontract any work without prior written authorization from the State Controller's Office. A third-party auditor is responsible for ensuring that any affiliated companies and any sub-contractors that are used during the unclaimed property examina…

A legend shall be included on each working paper that adequately explains the unclaimed property examination procedures performed and represented by a particular tick mark. If several pages of information are to be tested, the tick mark legend shall be on or referenced on the fir…

The examination report and any relevant correspondence shall be sent electronically to the State Controller's Office at [email protected].

(a) Following receipt of the Unclaimed Property Informal Audit Review Conference Request form, as provided in section 1180.051 of this Article, the Office of the State Controller shall set a date and time for the Audit Review Conference. The State Controller shall determine wheth…

(a) During the Audit Review Process, the holder may stop the accrual of interest, pursuant to CCP Section 1577, by paying the amount determined to be due in the audit billing notice. (b) If the Review Panel's written decision determines that additional unclaimed property is due: …

If the Audit Review Panel amends or revises the audit billing notice to a lesser amount, any overpayment shall be refunded to the holder within 30 days after issuance of the Audit Review Panel's written decision. No interest shall be payable on any refund. (CCP Section 1540(c)).

Unless otherwise indicated, the following definitions and those found in Government Code sections 17510 through 17524 apply to this chapter: (a) “Affected state agency” means a state department or agency that is responsible, in whole or in part, for implementation, enforcement, o…

(a) If a Commission member, as defined by Government Code section 17525, with statutory authority to designate a deputy to represent him or her makes a designation, that designee may continue to serve on the Commission until the designation is revoked by the current Commission me…

(a) In consultation with anyone who expresses an interest in the Commission's process and in accordance with applicable law and these regulations, the executive director shall develop the test claim form, incorrect reduction claim form, mandate redetermination form, and other for…

(a) A county may file a reapplication for a finding of significant financial distress with the Commission. (b) The application requirements and procedures relating to applications prescribed in article 2 of these regulations shall also apply to reapplications. The applicant shall…

(a) If an application is filed while another county's application is pending, the executive director may extend both the preliminary decision period up to 120 days and the final decision period up to 150 days from the filing date of the application, unless otherwise provided in t…

(a) If the Commission determines that there are state-mandated costs pursuant to Government Code section 17514, it shall adopt a statewide cost estimate of the amount within 12 months after receipt of a completed test claim unless extended to 18 months by the Commission or execut…

(a) In computing any period of time prescribed by these regulations and applicable statutes, including the filing date as defined in section 1181.2 of these regulations, the following rules shall apply: (1) The day of the act, event, or default from which the designated period of…

(a) A party shall arrange for the presence of its own witnesses at a hearing. (b) A subpoena may be issued upon a majority vote of the Commission. A party requesting a subpoena shall file a written application with the Commission at least six weeks prior to the Commission meeting…

Within 30 days of the filing date of a test claim deemed complete, a claimant may file a motion with the executive director to consolidate part or all of any test claim with another test claim, or to sever any part of any test claim, if necessary to ensure the complete, fair, or …

(a) At least eight weeks before the hearing, or at a time required by the executive director or stipulated to by the parties, Commission staff shall prepare a draft proposed decision and serve it on all persons on the mailing list described in section 1181.4 of these regulations,…

(a) Within 30 days of adoption of the decision on a test claim, or the early termination or expiration of a reasonable reimbursement methodology, the successful test claimant shall file with the Commission proposed parameters and guidelines, pursuant to Government Code section 17…

(a) The Commission shall conduct a hearing in accordance with article 7 of these regulations before adopting a decision on an individual or consolidated incorrect reduction claim. (b) Before hearing an individual or consolidated incorrect reduction claim, Commission staff shall p…

If the Commission determines that a reimbursement claim was incorrectly reduced, the Commission shall issue the decision to the Office of State Controller and request that the Office of State Controller reinstate the costs that were incorrectly reduced.

(a) Request for Inclusion. A Request for Inclusion is a factual statement about a mandated cost program and a petition for a review of the described program by the Commission on State Mandates. The review is intended to result in a decision whether or not to include the program i…

(a) Any local agency, school district, or state agency may request that the Commission review a mandated program included in the State Mandates Apportionment System that has been modified or amended by the Legislature or an executive order for possible removal of the program from…

(a) The Commission, after reviewing the request for removal and conducting at least one hearing in accordance in article 7 of these regulations, shall adopt a finding that the mandated program will or will not continue to be included in the State Mandates Apportionment System. (b…

(a) Any party may ask that a matter be heard by the Commission itself rather than by a hearing panel or hearing officer. (b) Any party may request the disqualification of any hearing officer or Commission member, before the taking of evidence at a hearing, by filing an affidavit …