(a) The Chief Fiscal Officer of the State shall prescribe the method of handling refunds and reimbursements to the state for moneys previously paid out or due the state. If no properly classified appropriation account exists on the books of the Chief Fiscal Officer of the State and the Auditor of State for which the respective refund is applicable, the Chief Fiscal Officer of the State is authorized to establish such appropriation account on the books of the Chief Fiscal Officer of the State, the Auditor of State, and the various fiscal officers.
(b) No such refunds shall cause a transfer of appropriation on the books of the Chief Fiscal Officer of the State, the Auditor of State, and the various fiscal officers except for:
(1) Proceeds received from insurance policies for casualty losses by state agencies;
(2) Proceeds received from vendors on account of overpayment of obligations remitted by state agencies;
(3) Refunds to state agencies for cash advances or over-allocations made to state and local agencies for subgrants;
(4) Refunds to state agencies for the erroneous payment or overpayment of salaries to state employees;
(5) Proceeds derived from the maturity or redemption of investments;
(6) Reimbursements to institutions of higher learning for cash fund expenditures for salaries that are properly chargeable to funds in the State Treasury;
(7) Federal reimbursements of expenses paid in advance by the state on behalf of the federal government; and
(8) Reimbursements by vendors or their agents for warranties, product rebates, and service adjustments.
Section: 19-4-1802 19-4-1803 19-4-1804 19-4-1805 19-4-1806 19-4-1807 19-4-1808 NextLast modified: November 15, 2016