(a) The following funds shall be treated for accounting purposes as accounts in the general fund:
(1) special revolving fund - surplus property (AS 44.68.130(c));
(2) the vocational rehabilitation small business enterprise revolving fund (AS 23.15.130).
(b) There shall be created in the general fund for each of the funds designated in (a) of this section a reserve equal to the excess of revenue received by each fund over expenditures made from that fund.
Structure Alaska Statutes
Chapter 05. Fiscal Procedures Act
Sec. 37.05.500. Special funds.
Sec. 37.05.510. Working reserve account.
Sec. 37.05.520. Railbelt energy fund.
Sec. 37.05.530. National Petroleum Reserve - Alaska special revenue fund.
Sec. 37.05.540. Budget reserve fund; appropriation limit.
Sec. 37.05.550. Alaska marine highway system vessel replacement fund.
Sec. 37.05.555. University of Alaska building fund.
Sec. 37.05.560. Educational facilities maintenance and construction fund.
Sec. 37.05.565. Alaska capital income fund.
Sec. 37.05.570. Alaska public building fund.
Sec. 37.05.580. Tobacco use education and cessation fund.
Sec. 37.05.590. Civil legal services fund.