GENERAL STATE ACCOUNTING POLICIES AND PROCEDURES INDEX
PAGE
1. GENERAL INFORMATION 1-1
1.1 Statutory References 1-1
1.2 Comptroller's Authority 1-1
1.3 Office of the State Comptroller 1-2
1.4 State Accounting Manual (SAM) 1-3
2. FUNDS 1-5
2.1 Statutory References 1-5
2.2 General Information 1-5
2.3 General Fund - 0000 1-6
2.4 Special Revenue Funds - 1000 1-6
2.5 Debt Service Funds - 2000 1-6
2.7 Internal Service Funds - 4000 1-6
2.8 Enterprise Funds - 6000 1-6
2.9 Agency Funds - 7001-7199 1-7
2.11 Non-Expendable Trust Funds - 7301-7399 1-7
2.12 Pension Trust Funds - 7801-7899 1-7
2.13 Special Local Funds 1-7
2.14 Establishing New Funds 1-9
3. AGENCIES 1-10
3.1 Statutory References 1-10
3.2 General Information 1-10
ACCOUNTING MANUAL 1-0 JANUARY 1997


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