Section 71380 Of Article 10. Uniform Accounting System For Courts From California Government Code >> Title 8. >> Chapter 6. >> Article 10.

. The Controller shall establish, supervise, and as necessary revise a uniform accounting system, including a system of audit, to the end that all fines, penalties, forfeitures, and fees assessed by courts, and their collection and appropriate disbursement, shall be properly and uniformly accounted for. The accounting system shall apply to superior courts, together with probation offices, central collection bureaus and any other agencies having a role in this process.