ARTICLE VII

ACCOUNTS AND AUDITS
Section 100. Public accounts to be kept in dollars, dimes and cents.

101. Checks and accounts.

102. Amounts of unpaid checks, drafts or debit cards to be

paid into abandoned property fund.

103. State papers and securities.

104. Examination and inventory of state securities.

105. Deposits in banks.

106. Deposit of moneys by state officers, state institutions

and charitable and benevolent institutions.

106-a. Public funds on deposit.

107. Monthly statement of balances in state depositories.

108. Application of federal moneys to expense of the audit and

disbursement thereof.

109. Proofs required upon audit by the comptroller.

109-a. Alternative proofs authorized for audit by the

comptroller.

110. Certification or approval of accounts and vouchers.

111. Payment and refund of state moneys except upon audit by

comptroller prohibited.

112. Accounting systems; approval of contracts.

113. Itemized accounts of public officers.

114. Inspection of supplies.

115. Cash advance accounts.

116. Rendition of accounts.

117. Statements of accounts not rendered.

118. Statements of accounts rendered.

119. Statement of joint accounts.

120. Other remedies preserved.

121. Payments to state treasurer; financial statements.

122. Transmission of public moneys.

122-a. Independent audit of annual financial statements.