63A-3-203 - Accounting control over state departments and agencies -- Prescription and approval of financial forms, accounting systems, and fees.
63A-3-203. Accounting control over state departments and agencies -- Prescriptionand approval of financial forms, accounting systems, and fees.
(1) The director of the Division of Finance shall:
(a) exercise accounting control over all state departments and agencies except institutionsof higher education; and
(b) prescribe the manner and method of certifying that funds are available and adequateto meet all contracts and obligations.
(2) The director shall audit all claims against the state for which an appropriation hasbeen made.
(3) (a) The director shall:
(i) prescribe all forms of requisitions, receipts, vouchers, bills, or claims to be used by allstate departments and agencies;
(ii) prescribe the forms, procedures, and records to be maintained by all departmental,institutional, or agency store rooms;
(iii) exercise inventory control over the store rooms; and
(iv) prescribe all forms to be used by the division.
(b) Before approving the forms in Subsection (3)(a), the director shall obtain approvalfrom the state auditor that the forms will adequately facilitate the post-audit of public accounts.
(4) Before implementation by any state department or agency, the director of theDivision of Finance shall review and approve:
(a) any accounting system developed by a state department or agency; and
(b) any fees established by any state department or agency to recover the costs ofoperations.
Amended by Chapter 324, 2010 General Session