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Section 13 - Accounting

Section 13.3 - Chart of Accounts & Accounting Classifications

Date: 3/27/06 — Approved: Finance Board

The AS chart of accounts and other classification methods used for financial data are to meet the financial reporting needs of the AS

The AS Controller or delegate has the authority to create the chart of accounts and other necessary financial accounting classification methods, and develop and install suitable business procedures to maintain them.

These authorities apply to the chart of accounts and any other financial classification methods. The AS Controller is responsible for insuring that the coding systems meet the requirements of the AS Finance Board.

CHART OF ACCOUNTS AND ACCOUNTING CODES

The details of the chart of accounts and the various accounting classification methods are found in the AS Budget Manager’s Handbook.

OPERATIONAL PROCEDURES

The AS Finance Board has delegated authority to the AS Controller to:

• Authorize new AS general and subsidiary ledger accounts as required
• Devise data classification methods where AS options are provided
• Develop and issue AS operating procedures for these purposes
• Provide general supervision of these AS operations

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