Section 4300.159. Restricted receipt account

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The funds for the county mental health/mental retardation program shall be used for this specific purpose and accounted for separately from other monies. This may be accomplished by maintaining separate bank accounts or by fund accounting. Monies may be combined if the following exist:
(1) Clear audit trails are established.
(2) Earnings for each account are individually computed, credited and recorded.
(3) Receipts, disbursements and transfers are processed through separate accounts.
(4) The general principles of fund accounting are observed.

                    
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