§ 1085-2. Required Work Records.
22 CA ADC § 1085-2Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 22. Social Security
Division 1. Employment Development Department (Refs & Annos)
Subdivision 1. Director of Employment Development (Refs & Annos)
Division 1. Unemployment and Disability Compensation
Part 1. Unemployment Compensation
Chapter 4. Contributions and Reports
Article 6. Records, Reports and Contribution Payments
22 CCR § 1085-2
§ 1085-2. Required Work Records.
(3) The records shall provide the opportunity to trace any transaction back to the original source or forward to a final total. The audit trail shall be designed so that the details underlying the summary accounting data, such as invoices and vouchers, may be identified and made available to the director upon request.
(4) A description of the electronic data processing portion of the accounting system shall be available. The statements and illustrations as to the scope of operations shall be sufficiently detailed to indicate (a) the application being performed, (b) the procedures employed in each application (which, for example, might be supported by flow charts, block diagrams or other satisfactory descriptions or input or output procedures), and (c) the controls used to insure accurate and reliable processing. Important changes, together with their effective dates, shall be noted in order to preserve an accurate chronological record.
Credits
Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 1085, Unemployment Insurance Code.
History
1. New Note filed 1-20-81; effective thirtieth day thereafter (Register 81, No. 47).
2. Amendment of subsections (a)-(b), new subsection (d) and relettering and amendment of subsection (e) filed 8-4-92; operative 9-3-92 (Register 92, No. 32).
This database is current through 6/21/24 Register 2024, No. 25.
Cal. Admin. Code tit. 22, § 1085-2, 22 CA ADC § 1085-2
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