(a) The following funds shall be treated for accounting purposes as accounts in the general fund:

Terms Used In Alaska Statutes 37.05.500

(1) special revolving fund – surplus property (Alaska Stat. § 44.68.130(c));
(2) the vocational rehabilitation small business enterprise revolving fund (Alaska Stat. § 23.15.130) .
(b) There shall be created in the general fund for each of the funds designated in (a) of this section a reserve equal to the excess of revenue received by each fund over expenditures made from that fund.
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