Alaska Statutes
Chapter 05. Fiscal Procedures Act
Article 2. Uniform Accounting.

Sec. 37.05.130. General powers. - The Department of Administration is responsible for all accounts and...

Sec. 37.05.140. Accounting system. - (a) The Department of Administration shall maintain centralized accounting records...

Sec. 37.05.142. Accounting for program receipts. - The Department of Administration shall establish and maintain separate accounts...

Sec. 37.05.144. Appropriations based on program receipts. - The annual estimated balance in each account maintained under AS...

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...

Sec. 37.05.150. Funds and accounts. - The accounting system shall be in accordance with accepted principles...

Sec. 37.05.160. Property records. - The Department of Administration shall direct the use of inventory...

Sec. 37.05.165. Petty cash accounts. - The Department of Administration shall determine the amount of the...

Sec. 37.05.170. Restrictions on payments and obligations. - Payment may not be made and obligations may not be...

Sec. 37.05.180. Limitation on payment of warrants. - A warrant upon the state treasury may not be paid...

Sec. 37.05.190. Pre-audit of claims. - (a) The Department of Administration shall examine and audit every...

Sec. 37.05.200. Pre-audit of receipts. - The Department of Revenue shall transmit to the Department of...

Sec. 37.05.210. Fiscal reporting and statistics. - (a) The Department of Administration shall (1) file with the...

Sec. 37.05.215. State financial transactions Internet website. - (a) The Department of Administration shall develop, operate, and maintain...