246.04 BOOKS AND ACCOUNTS.
The commissioner of human services shall keep at the commissioner's office a proper
and complete system of books and accounts with each institution, showing every expenditure
authorized and made therefor. Such books shall contain a separate account of each extraordinary
or special appropriation made by the legislature, with every item of expenditure therefrom. The
commissioner shall maintain a separate fund for all chemical dependency appropriations that
will provide for an ascertainable review of receipts and expenditures under section
246.18,
subdivision 2
.
History: (4412) RL s 1872; 1984 c 654 art 5 s 58; 1986 c 394 s 1; 1986 c 444