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.)