Title 35, Title 35 Finance

This chapter shall be known and may be cited as the “Financial Integrity and Accountability Act of 1986.”

(a) The legislature hereby finds that: (1) Fraud and errors in state programs are more likely to occur from a lack of sufficient internal control structures at state agencies; (2) Effective internal control structures provide the basic foundation upon which public accountability …

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; a…

(a) Internal accounting and administrative controls are the methods through which reasonable assurances can be given that measures adopted by state agency heads to safeguard assets, check the accuracy and reliability of accounting data, promote operational efficiency, and encoura…