Payment may not be made and obligations may not be incurred against a fund unless the Department of Administration certifies that its records disclose that there is a sufficient unencumbered balance available in the fund and that an appropriation or expenditure authorization has been made for the purpose for which it is intended to incur the obligation.
Structure Alaska Statutes
Chapter 05. Fiscal Procedures Act
Article 2. Uniform Accounting.
Sec. 37.05.130. General powers.
Sec. 37.05.140. Accounting system.
Sec. 37.05.142. Accounting for program receipts.
Sec. 37.05.144. Appropriations based on program receipts.
Sec. 37.05.146. Definition of program receipts and non-general fund program receipts.
Sec. 37.05.150. Funds and accounts.
Sec. 37.05.160. Property records.
Sec. 37.05.165. Petty cash accounts.
Sec. 37.05.170. Restrictions on payments and obligations.
Sec. 37.05.180. Limitation on payment of warrants.
Sec. 37.05.190. Pre-audit of claims.
Sec. 37.05.200. Pre-audit of receipts.
Sec. 37.05.210. Fiscal reporting and statistics.
Sec. 37.05.215. State financial transactions Internet website.