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.
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