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Title 37. Public Finance


Published: 2015

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Title 37. PUBLIC FINANCE
Chapter 37.05. FISCAL PROCEDURES ACT

Article 01. ADMINISTRATION

Sec. 37.05.010. Bond of commissioner of administration.

The commissioner of administration, before entering upon official duties, shall execute a good and sufficient bond in the sum of $10,000 payable to the state, conditioned upon the faithful performance of duties imposed by law. The premium on each bond shall be paid in the same manner as other expenses of the department.

Sec. 37.05.020. Regulations.

The Department of Administration shall adopt regulations for the performance of its powers or duties, the execution of its business, and its relations to and business with other state agencies.

Sec. 37.05.030. Financial reports and statements. [Repealed, Sec. 19 ch 6 SLA 1998].

 Repealed or Renumbered

Sec. 37.05.035. Annual state loan reports.

Each state agency that makes or purchases a loan shall prepare an annual report of the aggregate of all loans, by type, made or purchased by the state agency during the preceding fiscal year. The report must include the estimated rate of interest that would have been charged if the loan had been made or purchased at prevailing market rates and must include the difference between the return on the loan that would have been realized under that estimated rate of interest and the return on the loans under the interest rate actually charged. In the absence of a prevailing market rate in the state, the state agency shall use a rate that, in the judgment of the agency, is comparable to a prevailing market rate. The report must also include an analysis of the income groups benefited under the loan programs. By January 30 of each year the state agency shall notify the legislature that the report prepared under this section is available.

Sec. 37.05.040. Legal custody of records.

The commissioner has the legal custody of all records, memoranda, writing, entries, prints, representations, or combinations of them, of any act, transaction, occurrence, or event of the department.

Sec. 37.05.050. Federal funds.

Federal funds received by an agency shall be deposited in the state treasury and disbursed in the same manner as other state money. Federal funds are subject to the fiscal controls imposed by this chapter, except where federal laws or regulations prevent the funds from being deposited, appropriated, allocated, accounted for, or expended as provided by this chapter and other laws not inconsistent with this chapter.

Sec. 37.05.060. - 37.05.120. [Repealed, Sec. 3 ch 188 SLA 1970].

 Repealed or Renumbered

Article 02. UNIFORM ACCOUNTING

Sec. 37.05.130. General powers.

The Department of Administration is responsible for all accounts and purchases.

Sec. 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.

Sec. 37.05.142. Accounting for program receipts.

The Department of Administration shall establish and maintain separate accounts by program source for all program receipts that state agencies deposit under AS 37.10.050 or under another statute if the program receipts are exempted by law from the deposit requirements of AS 37.10.050 .

Sec. 37.05.144. Appropriations based upon program receipts.

The annual estimated balance in each account maintained under AS 37.05.142 may be used by the legislature to make appropriations to state agencies to administer the programs generating the program receipts, to implement the laws related to the functions generating the program receipts, or to cover costs associated with the collection of the program receipts.

Sec. 37.05.146. Definition of program receipts and non-general fund program receipts.

 (a) In AS 37.05.142 - 37.05.146 and AS 37.07.080 , "program receipts" means fees, charges, income earned on assets, and other state money received by a state agency in connection with the performance of its functions. Unless otherwise provided in this section, program receipts are accounted for within, and appropriated from, the general fund of the state.

 (b) The program receipts listed in this subsection are accounted for separately, and appropriations from these program receipts are not made from the unrestricted general fund:

 (1) federal receipts;

 (2) University of Alaska receipts (AS 14.40.491 );

 (3) designated program receipts; in this paragraph, "designated program receipts" means money received by the state from a source other than the state or federal government that is restricted to a specific use by the terms of a gift, grant, bequest, or contract;

 (4) receipts of or from the trust established by AS 37.14.400 - 37.14.450, except reimbursements described in AS 37.14.410 ;

 (5) receipts of the Alaska Fire Standards Council for which a taxpayer is allowed a credit under AS 21.96.075 .

 (c) The program receipts of the following are accounted for separately, and appropriations from these program receipts are not made from the unrestricted general fund:

 (1) highway working capital fund (AS 44.68.210 );

 (2) [Repealed, Sec. 10 ch 58 SLA 2006].

 (3) loan funds;

 (4) international airports revenue fund (AS 37.15.430 );

 (5) corporate receipts earned or managed by a public corporation of the state;

 (6) fish and game fund (AS 16.05.100 );

 (7) school fund (AS 43.50.140 );

 (8) training and building fund (AS 23.20.130 );

 (9) retirement funds (AS 14.25, AS 22.25, AS 26.05.222 , AS 39.35, and former AS 39.37);

 (10) permanent fund (art. IX, sec. 15, Alaska Constitution);

 (11) public school trust fund (AS 37.14.110 );

 (12) second injury fund (AS 23.30.040 );

 (13) fishermen's fund (AS 23.35.060 );

 (14) FICA administration fund (AS 39.30.050 );

 (15) receipts of the employee benefits program established under AS 39.30.150 - 39.30.180;

 (16) receipts of the deferred compensation program established under AS 39.45;

 (17) clean air protection fund (AS 46.14.260 );

 (18) receipts of the group insurance programs established under AS 39.30.090;

 (19) mental health trust fund (AS 37.14.031 );

 (20) Alaska children's trust (AS 37.14.200 );

 (21) commercial fisheries test fishing operations (AS 16.05.050(a)(14));

 (22) Regulatory Commission of Alaska under AS 42.05, AS 42.06, and AS 42.08;

 (23) Alaska Oil and Gas Conservation Commission under AS 31.05;

 (24) receipts of the Department of Commerce, Community, and Economic Development under AS 08.01.065 and from fines and penalties collected in licensing and disciplinary actions for occupations under AS 08.01.010;

 (25) receipts from the seafood marketing assessment under AS 16.51.120 - 16.51.170, and receipts of the Alaska Seafood Marketing Institute;

 (26) the administrative cost charge under AS 44.33.113 for the state's role in the federal community development quota program;

 (27) dive fishery management assessment receipts (AS 43.76.150 ), salmon fishery assessment receipts (AS 43.76.220 ), and permit buy-back assessment receipts (AS 43.76.300 );

 (28) process service fees collected by the Department of Public Safety;

 (29) Alaska Commercial Fisheries Entry Commission under AS 16.05.490 , 16.05.530, and AS 16.43;

 (30) receipts of the Alaska Vocational Technical Center;

 (31) Alaska Pioneers' Home and Alaska Veterans' Home care and support receipts under AS 47.55.030 ;

 (32) receipts of the Department of Transportation and Public Facilities from tolls charged for use of the Whittier Tunnel;

 (33) receipts of the Department of Commerce, Community, and Economic Development, division of insurance, from license fees and fees for services;

 (34) receipts of the Department of Commerce, Community, and Economic Development from its functions relating to banking, securities, and corporations;

 (35) receipts of the Department of Corrections from the electronic prisoner monitoring program under AS 33.30.065 (d);

 (36) receipts of the Department of Corrections from the operation of community residential centers;

 (37) receipts of the Alaska Police Standards Council;

 (38) receipts of the Department of Public Safety from fees for fire and life safety plan checks under AS 18.70.080 (b);

 (39) receipts of the Department of Transportation and Public Facilities from the measurement standards and commercial vehicle enforcement program;

 (40) receipts of the Department of Education and Early Development for teacher certification under AS 14.20.020 ;

 (41) receipts of the Professional Teaching Practices Commission from professional certification fees;

 (42) receipts of the Department of Health and Social Services, Bureau of Vital Statistics;

 (43) receipts of the Department of Corrections from the inmate telephone system;

 (44) receipts of the Department of Public Safety from the Alaska automated fingerprint system under AS 44.41.025 (b);

 (45) receipts of the Department of Administration from the boat registration program under AS 05.25.096 ;

 (46) state land disposal program (AS 38.04.022 );

 (47) shore fisheries development lease program account (AS 38.05.082(f));

 (48) timber receipts account (AS 38.05.110 );

 (49) workers' safety and compensation administration account (AS 23.05.067);

 (50) receipts of fees for recording and related services of the Department of Natural Resources (AS 40.17.030 (a)(10), 40.17.070; AS 44.37.025(b), 44.37.027(c); AS 45.29.303 (b), 45.29.525, and 45.29.619(b));

 (51) receipts described in AS 46.03.482 (b)(1) and (2) received under the commercial passenger vessel environmental compliance program;

 (52) receipts of the Department of Commerce, Community, and Economic Development for fees for business licenses and license endorsements under AS 43.70;

 (53) receipts of fees for certain inspections deposited under AS 05.20.060, AS 18.60.360 , 18.60.395, 18.60.800, and AS 18.62.030 in the building safety account created under AS 44.31.025 ;

 (54) passenger facility charges collected at state-owned and operated airports under Federal Aviation Administration guidelines;

 (55) money received by the Department of Environmental Conservation from the inspection of food under AS 17.20;

 (56) fees received by the Department of Natural Resources under AS 41.21.026 for the use of state park system facilities;

 (57) application and renewal fees received by the Department of Public Safety under AS 18.65.400 - 18.65.490 for licenses for security guards and security guard agencies;

 (58) fees received by the Department of Public Safety under AS 18.65.700 - 18.65.790 for the issuance, renewal, and replacement of permits to carry concealed handguns;

 (59) monetary recoveries by the Department of Health and Social Services of Medicaid expenditures from recipients, third parties, and providers under AS 47;

 (60) the state's share of overpayments collected by the Department of Health and Social Services under AS 47.05.080 ;

 (61) income received by the Department of Health and Social Services from a state or federal agency for children in foster care under AS 47.14.100;

 (62) fees received by the Department of Health and Social Services under AS 44.29.022 for nursing and planning services provided at health centers;

 (63) fees received by the Department of Health and Social Services under AS 44.29.022 for genetic screening clinics and specialty clinics;

 (64) fees received by the Department of Health and Social Services under AS 18.08.080 for the certification of emergency medical technicians, emergency medical dispatchers, and emergency medical technician instructors;

 (65) fees collected by the Department of Health and Social Services under AS 44.29.022 from the certification of x-ray machines;

 (66) fees collected under AS 44.29.022 by the Department of Health and Social Services under the Alcohol Safety Action Program;

 (67) fees received by the Department of Health and Social Services under AS 47.32;

 (68) charges, rentals, and fees for airport or air navigation facility contracts, leases, and other arrangements under AS 02.15.020 and 02.15.090;

 (69) fees for utility facility permits under AS 02.15.102 , encroachment permits under AS 02.15.106 , utility right-of-way permits under AS 19.25.010 , and utility facility permits under AS 35.10.210 ;

 (70) recoveries of repair costs for damage to highway fixtures;

 (71) the state's share of child support collections for reimbursement of the cost of the Alaska temporary assistance program as provided under AS 25.27.120 , 25.27.130, and AS 47.27.040 ;

 (72) vehicle registration fees collected under AS 28.10.421 and other fees and charges collected under AS 28.10.441 ;

 (73) fees for drivers' licenses, drivers' permits, renewals, and driver skills tests collected under AS 28.15.271 ;

 (74) user fees and other fees collected by the Department of Education and Early Development under AS 14.57.010 ;

 (75) student tuition and other fees related to schools that are operated by the state and collected under AS 14.07.030 ;

 (76) receipts of fees for registration and renewal of registration for the sale of business opportunities under AS 45.66.040 ;

 (77) emission control permit receipts account (AS 46.14.265 );

 (78) workers' compensation benefits guaranty fund (AS 23.30.082 );

 (79) receipts of the Department of Environmental Conservation from the registration of pesticides and broadcast chemicals and the licensing of pesticide applicators under AS 44.46.025 ;

 (80) proceeds from prison employment, including deductions from prisoner wages for the cost of confinement under AS 33.30.201 (b) and forfeited wages under AS 33.30.201 (e);

 (81) fees collected under AS 18.74.080 ;

 (82) civil legal services fund under AS 37.05.590 ;

 (83) donations to the anatomical gift awareness fund under AS 13.50.150;

 (84) crime victim compensation fund (AS 18.67.162 );

 (85) gifts, donations, and grants received by the Department of Military and Veterans' Affairs for the purpose of establishing and maintaining Alaska veterans' cemeteries under AS 26.10.030 and AS 44.35.035(b);

 (86) fines imposed and collected under AS 12.55.035 ;

 (87) [Effective January 1, 2015]. the vaccine assessment account under AS 18.09.230 .

Sec. 37.05.150. Funds and accounts.

The accounting system shall be in accordance with accepted principles of governmental (fund) accounting and shall include both budgetary and property accounts. The system must provide records showing at all times by funds, accounts, and other pertinent classifications the amounts appropriated, the estimated revenue, actual revenue or receipts, the amounts available for expenditure, the total expenditures, the unliquidated obligations, actual balances on hand, and the unencumbered balances of appropriations for each state agency.

Sec. 37.05.151. [Renumbered as AS 37.05.500 ].

 Repealed or Renumbered

Sec. 37.05.152. [Renumbered as AS 37.05.510 ].

 Repealed or Renumbered

Sec. 37.05.153. [Renumbered as AS 37.05.520 ].

 Repealed or Renumbered