(a) The Department of Administration shall maintain centralized accounting records that include the general and controlling accounts of the state. The state agencies shall prepare and transmit the documents prescribed by the department and shall submit the reports and statements required in order to carry out this chapter. Statistical or cost accounts related to the control accounts may be maintained by the department or by the agency as determined by the department, after consultation with the head of the agency concerned. Duplicate accounting records may not be maintained, except in the office of the Department of Administration as it directs.
(b) [Repealed, Sec. 18 ch 9 SLA 1994].
(c) [Repealed, Sec. 18 ch 9 SLA 1994].
(d) The Department of Administration after consultation with the head of the agency concerned may decide not to maintain all or any part of the accounting records for an agency if the department finds that to do so would result in an appreciable loss of federal grant-in-aid funds to defray the administrative costs of maintaining the records.
Section: Previous 37.05.130 37.05.140 37.05.142 37.05.144 37.05.146 37.05.150 37.05.151 37.05.152 37.05.153 37.05.156 37.05.157 37.05.159 37.05.160 37.05.165 37.05.170 NextLast modified: November 15, 2016