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