Section 37.05.150. Funds and accounts.  


Latest version.
  • The accounting system shall be in accordance with accepted principles of governmental (fund) accounting and shall include both budgetary and property accounts.  The system must provide records showing at all times by funds, accounts, and other pertinent classifications the amounts appropriated, the estimated revenue, actual revenue or receipts, the amounts available for expenditure, the total expenditures, the unliquidated obligations, actual balances on hand, and the unencumbered balances of appropriations for each state agency.

Authorities

37.10.420

Notes


References

AS 37.10.420 "Money available for appropriation" defined.
History

(Sec. 3 art III ch 82 SLA 1955; am Sec. 5 ch 186 SLA 1957)