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Chapter 9. Fiscal Support Subchapter 1. Attendance Article 1. General Provisions. Introduction.   

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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 audit or 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.

Authority cited:

Education Code 66700

Education Code 70901

Education Code 78401

Reference:

Education Code 70901

Education Code 84040

Education Code 84040.5

(Amended by Register 93, No. 25)