Alaska Statutes Title 37, Chapter 37.05, Article 02 - Uniform Accounting

• Sec. 37.05.130 General Powers.
  The Department of Administration is responsible for all accounts and purchases.
• Sec. 37.05.140 Accounting System.
  (a) The Department of Administration shall maintain centralized accounting records that include the general and controlling accounts of the state. The state agencies shall...
• Sec. 37.05.142 Accounting for Program Receipts.
  The Department of Administration shall establish and maintain separate accounts by program source for all program receipts that state agencies deposit under AS 37.10.050...
• Sec. 37.05.144 Appropriations Based Upon Program Receipts.
  The annual estimated balance in each account maintained under AS 37.05.142 may be used by the legislature to make appropriations to state agencies to...
• Sec. 37.05.146 Definition of Program Receipts and Non-General Fund Program Receipts.
  (a) In AS 37.05.142 - 37.05.146 and AS 37.07.080 , "program receipts" means fees, charges, income earned on assets, and other state money received...
• Sec. 37.05.150 Funds and Accounts.
  The accounting system shall be in accordance with accepted principles of governmental (fund) accounting and shall include both budgetary and property accounts. The system...
• Sec. 37.05.151 [Renumbered As As 37.05.500 ].
  
  Repealed or Renumbered
• Sec. 37.05.152 [Renumbered As As 37.05.510 ].
  
  Repealed or Renumbered
• Sec. 37.05.153 [Renumbered As As 37.05.520 ].
  
  Repealed or Renumbered
• Sec. 37.05.156 [Renumbered As As 37.05.540 ].
  
  Repealed or Renumbered
• Sec. 37.05.157 , 37.05.158. Reserve for Capital Outlay Account; Reserve for Energy Facilities Development Account. [Repealed, Sec. 62 Ch 14 Sla 1987].
  Repealed or Renumbered
• Sec. 37.05.159 Reserve for Emergency Operating Expenses Account. [Repealed, Sec. 2 Ch 58 Sla 1986].
  Repealed or Renumbered
• Sec. 37.05.160 Property Records.
  The Department of Administration shall direct the use of inventory records by all state agencies to show all fixed and movable property of the...
• Sec. 37.05.165 Petty Cash Accounts.
  The Department of Administration shall determine the amount of the petty cash accounts needed by each state agency and inspect the petty cash accounts...
• Sec. 37.05.170 Restrictions on Payments and Obligations.
  Payment may not be made and obligations may not be incurred against a fund unless the Department of Administration certifies that its records disclose...
• Sec. 37.05.180 Limitation on Payment of Warrants.
  A warrant upon the state treasury may not be paid unless presented at the office of the commissioner of revenue within six months of...
• Sec. 37.05.190 Pre-Audit of Claims.
  (a) The Department of Administration shall examine and audit every receipt, account, bill, claim, refund, and demand on the funds in the state treasury...
• Sec. 37.05.200 Pre-Audit of Receipts.
  The Department of Revenue shall transmit to the Department of Administration copies of receipt documents showing all receipts received by the Department of Revenue....
• Sec. 37.05.210 Fiscal Reporting and Statistics.
  (a) The Department of Administration shall(1) file with the governor and with the legislative auditor before December 16 a report of the financial transactions...

Last modified: November 15, 2016