- Alaska Statutes.
- Title 37. Public Finance
- Chapter 5. Fiscal Procedures Act
- Section 140. Accounting System.
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AS 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 prepare and transmit the documents prescribed by the
department and shall submit the reports and statements required in order to carry out this chapter. Statistical or cost
accounts related to the control accounts may be maintained by the department or by the agency as determined by the
department, after consultation with the head of the agency concerned. Duplicate accounting records may not be
maintained, except in the office of the Department of Administration as it directs.
- (b) [Repealed, Sec. 18 ch 9 SLA 1994].
- (c) [Repealed, Sec. 18 ch 9 SLA 1994].
- (d) The Department of Administration after consultation with the head of the agency concerned may decide not to maintain
all or any part of the accounting records for an agency if the department finds that to do so would result in an
appreciable loss of federal grant-in-aid funds to defray the administrative costs of maintaining the records.
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