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.)