Cal. Code Regs. tit. 14 § 14114

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 14114 - Retention of Computations

Governing bodies shall retain all computations and supporting documents for determining the amount of entitlement and will make them available to the Secretary, Director, State Board of Equalization or State Controller for audit upon request. Where such documents are otherwise privileged or confidential, such records shall not become public records upon transfer to a State agency as provided in this subsection. Retention of records regarding assessment of lands shall be for a period of six years. Retention of other records regarding contract administration and enforcement, including but not limited to compatible use determinations, subdivision and permit approvals, and cancellation decisions and valuations pursuant to Section 51283 of the Government Code, shall continue as long as the effected contract remains in effect plus nine years.

Cal. Code Regs. Tit. 14, § 14114

1. Amendment of section and new NOTE filed 5-19-2000; operative 6-18-2000 (Register 2001, No. 3).
2. Amendment filed 1-21-2003; operative 1-21-2003 pursuant to Government Code section 11343.4 (Register 2003, No. 4).

Note: Authority cited: Sections 16144, 16154 and 65570, Government Code. Reference: Sections 16146 and 16154, Government Code.

1. Amendment of section and newNote filed 5-19-2000; operative 6-18-2000 (Register 2001, No. 3).
2. Amendment filed 1-21-2003; operative 1-21-2003 pursuant to Government Code section 11343.4 (Register 2003, No. 4).