TITLE 35
Public Finance

CHAPTER 35-14
Financial Integrity and Accountability

SECTION 35-14-3


§ 35-14-3 Agency responsibilities.

State agency heads are responsible for the establishment and maintenance of a system or systems of internal accounting and administrative control within their agencies. This responsibility includes:

(1) Documenting the system;

(2) Communicating system requirements to employees; and

(3) Assuring that the system is functioning as prescribed and is modified, as appropriate, for changes in conditions.

History of Section.
(P.L. 1986, ch. 287, § 1.)