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24 <br />proportion to the percentage of the contract minimum days of operation that the <br />contractor was not in operation. <br />N. Reduction, Withholding, and Canceling Apportionments to Contractors <br />(WIC 10267.5 and 10285; 5 CCR 18056) <br />The CDSS shall reduce, withhold, or cancel any scheduled apportionment when <br />one (1) or more of the following conditions exist: <br />1. The contractor has not submitted an acceptable audit for any prior year of <br />operation on or before the date due. <br />2. The contractor has not submitted the required reports on or before the date <br />due. <br />3. The contractor will not earn the full contract amount based on the current year <br />projected and the prior year actual net reimbursable program costs as <br />determined by the CDFS. <br />4. A creditor of the contractor has placed a lien on the contractor's scheduled <br />apportionments. <br />5. The contractor has accounts payable which are: <br />a. More than ninety (90) days delinquent to the CDSS, and <br />b. Not the subject of an appeal <br />6. If any apportionment is to be reduced, withheld, or cancelled, the CDSS shall <br />provide the contractor prior written notice of the intended action. <br />O. Order of Expenditure (5 CCR 18057) <br />Expenditures from the Child Development Fund shall occur in the following order: <br />1. Fees collected from parents of certified children shall be first in and first out; <br />2. State or federal contract funds apportioned by the CDSS shall be second in <br />and second out; and <br />3. Interest received on advanced contract funds shall be last in and last out. <br />IV. ACCOUNTING AND REPORTING REQUIREMENTS <br />A. General Provisions (5 CCR 18063) <br />Contractors shall follow the accounting procedures specified in the most recent <br />edition of the California School Accounting Manual. Contractors shall report <br />revenue and expenditures on an accrual basis. The School Accounting Manual