STATE ACCOUNTING PROCEDURES LAW
- 353.291 - Short title.
- 353.293 - Purpose of law; reservation of power to create funds and accounts.
- 353.295 - Definitions.
- 353.2961 - “Account group” defined.
- 353.2965 - “Accounting system” defined.
- 353.2975 - “Agency fund” defined.
- 353.3025 - “Encumbrance” defined.
- 353.3027 - “Expenditure” defined.
- 353.305 - “Fund” defined.
- 353.307 - “Fund balance” defined.
- 353.3076 - “Generally accepted accounting principles” defined.
- 353.3085 - “Lapse” defined.
- 353.3087 - “Liability” defined.
- 353.311 - “Revenue” defined.
- 353.3115 - “Reversion” defined.
- 353.3135 - “Trust fund” defined.
- 353.319 - Administration of law; regulations.
- 353.3195 - Regulations regarding use of electronic symbols to substitute or supplement signature of authorized officer.
- 353.321 - Categories of funds: Reporting; accounting; assignment by State Controller.
- 353.323 - State General Fund created; use of categories of funds and account groups.
- 353.3235 - State agencies to record revenue receivable from certain billings in state central accounting system.
- 353.3241 - Modified accrual or accrual basis of accounting to be used.
- 353.3245 - Generally accepted principles of accounting to be followed; State Controller to be provided with information for accounting.