Alaska Statutes (Last Updated: January 11, 2017) |
Title 37. PUBLIC FINANCE. |
Chapter 37.05. FISCAL PROCEDURES ACT. |
Article 37.05.02. UNIFORM ACCOUNTING. |
Section 37.05.150. Funds and accounts.
Latest version.
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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)