10.010
State Accounting System
10.020
Authority for State Accounting System
10.030
Duplicate Records and System Changes
10.035
Archives and Records Management
10.040
Application and Interpretation of Manual
10.050
Disclosure of Criminal Acts
10.060
Deviation from Approved Financial Plans
10.070
Account Structure Maintenance
10.080
Code Assignment Policy
10.090
Legislative Fiscal Control
10.100
AKSAS Access Security
10.110
Bonds Issuance
10.120
Repayment of Bonds
AAM 10.010
07/00
02/98
State Accounting System
The state accounting system is designed to make it possible to present fairly and with full disclosure the financial position and results of financial …show more content…
Only the legislature may authorize taxes, set aside revenues for a special purpose, and provide for the deposit, investment, and expenditure of state funds. Subject to constitutional restrictions, the legislature has full control over the source, application, and disposition of public revenues.
AAM 10.100
AKSAS Access Security
The responsibility/distribution (RD) code provides security access and report distribution to users of the accounting system. Each RD code identifies an individual, group, or organizational unit by number, name, and address. It is the responsibility of every user to protect the security of data entry at each terminal and to maintain password security for their RD code. Procedures for obtaining an RD code are in the AKSAS manual.
AAM 10.110
Bonds Issuance
Section 8, Article IX of the Constitution provides that:
No State debt shall be contracted unless authorized by law for capital improvements and ratified by a majority of the qualified voters of the State who vote on the