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Title 8 . Labor and Workforce Development
Chapter 87 . State Employment Training Program
Section 150. Accounting procedures

8 AAC 87.150. Accounting procedures

(a) A training entity shall

(1) establish a separate fund and accounting codes for receipt and disbursement of grant money under this chapter;

(2) administer the grant money according to generally accepted accounting principles; and

(3) provide regular periodic reporting to the board of

(A) grant-financed activities as prescribed in the grant agreement; and

(B) the disposition of grant proceeds in accordance with intended use.

(b) The board will require the training entity to comply with the audit requirements of 2 AAC 45.010 or, if 2 AAC 45.010 is not applicable, with other generally accepted accounting principles.

History: Eff. 7/26/90, Register 115; am 9/19/97, Register 143; am 12/24/2004, Register 172

Authority: AS 23.15.645

AS 23.15.651


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Last modified 7/05/2006