Chapter 4 - State Accounting And Budgetary Procedures
- Subchapter 1 - General Provisions
- Subchapter 2 - Duties and Responsibilities Generally
- Subchapter 3 - Chief Fiscal Officer of the State
- § 19-4-301 - Duties and responsibilities generally.
- § 19-4-302 - Budget information forms.
- § 19-4-303 - Budget estimates.
- § 19-4-304 - Regular and fiscal session preparations.
- § 19-4-305 - Preliminary budget report.
- § 19-4-306 - Review and control of budgets.
- § 19-4-307 - Employment classification information.
- Subchapter 4 - Auditor of State and Treasurer of State
- § 19-4-401 - Duties generally.
- § 19-4-402 - Auditor of State as disbursing officer.
- § 19-4-403 - Issuance of warrants.
- § 19-4-404 - Books, forms, and receipts.
- § 19-4-405 - Examination of records.
- § 19-4-406 - Storage of warrants.
- § 19-4-407 - Electronic warrants transfer system.
- § 19-4-408 - Distributions to public school districts.
- Subchapter 5 - Financial Management System
- § 19-4-501 - General requirements.
- § 19-4-502 - Duties of Chief Fiscal Officer of the State generally.
- § 19-4-503 - Deposit of funds in State Treasury.
- § 19-4-504 - Requisites of system.
- § 19-4-505 - Generally accepted accounting principles.
- § 19-4-506 - Accounting and reporting capabilities.
- § 19-4-507 - Fund accounting systems.
- § 19-4-508 - -- 19-4-516. [Repealed.]
- § 19-4-517 - Interim and annual financial reports.
- § 19-4-518 - Design of system.
- § 19-4-519 - Appropriations code manual.
- § 19-4-520 - Classification of appropriations.
- § 19-4-521 - Personal services.
- § 19-4-522 - Maintenance and general operation.
- § 19-4-523 - Grants, assistance, and special aid.
- § 19-4-524 - Construction and permanent improvements.
- § 19-4-525 - Special appropriations.
- § 19-4-526 - [Repealed.]
- § 19-4-527 - Authority of Treasurer of State to use certain funding for operations.
- Subchapter 6 - Annual Operations Plans of State Agencies
- § 19-4-601 - Responsibility generally.
- § 19-4-602 - Compliance and approval required.
- § 19-4-603 - Exemptions generally.
- § 19-4-604 - State-supported institutions of higher education.
- § 19-4-605
- § 19-4-607 - Review and approval of annual operations plans.
- § 19-4-608 - Fiscal controls.
- § 19-4-609 - Productivity reporting.
- Subchapter 7 - Expenditures Generally
- § 19-4-701 - Fiscal periods of state.
- § 19-4-702 - Time limits for presenting vouchers.
- § 19-4-703 - Redemption of warrants.
- § 19-4-704 - No obligations without appropriations.
- § 19-4-705 - Obligations limited to funds available.
- § 19-4-706 - Interest and carrying charges.
- § 19-4-707 - Obligations for improvements.
- § 19-4-708 - Depletion of agency funds.
- § 19-4-709 - Statement of financial condition.
- § 19-4-710 - Interagency transfers.
- § 19-4-711 - Transfer of responsibilities.
- Subchapter 8 - Expenditure of Cash Funds
- § 19-4-801 - Definitions.
- § 19-4-802 - Authorization of General Assembly.
- § 19-4-803 - Exemptions.
- § 19-4-804 - [Repealed.]
- § 19-4-805 - Investment of fund balances.
- § 19-4-806 - Petty cash accounts.
- § 19-4-807 - -- 19-4-809. [Repealed.]
- § 19-4-810 - Voucher examination and approval -- Responsibilities of state agency executive administrators.
- § 19-4-811
- § 19-4-813 - Erroneous or improper payments.
- § 19-4-814 - Supporting documentation.
- § 19-4-815 - Original of supporting documentation to be retained by the agency.
- § 19-4-816 - Contracts for procurement of commodities and services.
- Subchapter 9 - Travel Regulations
- § 19-4-901 - Rules and regulations generally.
- § 19-4-902 - Authorization for travel.
- § 19-4-903 - Standard reimbursements and special authorizations.
- § 19-4-904 - Exempt persons and agencies.
- § 19-4-905 - State-owned motor vehicles generally.
- § 19-4-906 - Motor vehicle restrictions and authorizations.
- § 19-4-907 - Motor vehicle records.
- Subchapter 10 - Oil Company Credit Cards
- Subchapter 11 - Approval of Expenditures
- § 19-4-1101 - Examination and approval required.
- § 19-4-1102 - [Repealed.]
- § 19-4-1103 - Responsibilities of agency heads.
- § 19-4-1104 - Duty to examine and approve.
- § 19-4-1105 - Examination and approval generally.
- § 19-4-1106 - Erroneous or improper payments.
- § 19-4-1107 - Supporting documents generally.
- § 19-4-1108 - Retention of documents.
- § 19-4-1109 - Procurement contracts.
- Subchapter 12 - Disbursement of Public Funds
- § 19-4-1201 - Disbursing officers.
- § 19-4-1202 - Designation of disburser.
- § 19-4-1203 - Disbursing agents.
- § 19-4-1204 - Bond required.
- § 19-4-1205 - Signature or facsimile.
- § 19-4-1206 - Duties generally.
- § 19-4-1207 - Duty to monitor finances.
- § 19-4-1208 - [Repealed.]
- § 19-4-1209 - Compliance with other laws.
- § 19-4-1210 - Revenues insufficient to meet appropriations.
- Subchapter 13 - Monitoring for Deficit Spending
- Subchapter 14 - Construction of Buildings and Facilities
- § 19-4-1401 - Notice required.
- § 19-4-1402 - Contracts to be filed.
- § 19-4-1403 - Agencies exempted.
- § 19-4-1404 - Forces employed.
- § 19-4-1405 - Bidding procedure.
- § 19-4-1406 - [Repealed.]
- § 19-4-1407 - Method of financing.
- § 19-4-1408 - Matching funds.
- § 19-4-1409 - Use of other funds.
- § 19-4-1410 - Completion of contracts.
- § 19-4-1411 - Processing of payments.
- § 19-4-1412 - Fund balances.
- § 19-4-1413 - Projects constructed with private funds.
- § 19-4-1414 - [Repealed.]
- § 19-4-1415 - Projects exceeding five million dollars.
- § 19-4-1416 - Job order contracting.
- Subchapter 15 - Property and Equipment Inventory
- Subchapter 16 - Salaries and Payroll Disbursement
- § 19-4-1601 - Regular salary procedures and restrictions.
- § 19-4-1602 - Payroll deductions.
- § 19-4-1603 - Procedures for position control.
- § 19-4-1604 - Salary from two agencies.
- § 19-4-1605 - Payment from multiple funds.
- § 19-4-1606 - Review of payroll required.
- § 19-4-1607 - Monthly, biweekly, weekly, and hourly salaries.
- § 19-4-1608 - Personal services less than 12 months.
- § 19-4-1609 - State-supported institutions of higher learning.
- § 19-4-1610 - Retroactive pay prohibited.
- § 19-4-1611 - Supplemental payments prohibited.
- § 19-4-1612 - Overtime pay.
- § 19-4-1613 - Lump-sum terminal pay.
- § 19-4-1614 - Judicial awards under federal laws.
- § 19-4-1615 - Awards from State Claims Commission.
- Subchapter 17 - Professional and Consultant Services
- Subchapter 18 - Reimbursements, Collections, and Refunds
- § 19-4-1801 - Reimbursements and refunds generally.
- § 19-4-1802 - Petty cash imprest funds.
- § 19-4-1803 - Collections generally.
- § 19-4-1804 - Geological publications income.
- § 19-4-1805 - Deposits for highway employees retirement.
- § 19-4-1806 - Grants, aids, and donations.
- § 19-4-1807 - Federal funds generally.
- § 19-4-1808 - Federal funds for vocational schools.
- Subchapter 19 - Federal Grants and Aids
- Subchapter 20 - Losses and Recoveries
- Subchapter 21 - State Funded Expenses of Constitutional Officers
- Subchapter 22 - Review of Discretionary Grants