Alaska Statutes
Alaska Stat. § 37.05.150 (2026)
Funds and accounts
✓ current as of July 2026
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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.
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.
Notes of Decisions
Cited in 1
case, 1994–1994 · leading case: Hickel v. Cowper, 874 P.2d 922 (Alaska 1994).
Hickel v. Cowper, 874 P.2d 922 (Alaska 1994). “(c) In this section, "unrestricted revenue accruing to the general fund” or "unreserved, undesignated general fund balance carried forward” is money not restricted by law to a specific use that accrues to the general fund according to accepted principles of governmental or fund…”
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