Section 3.03.105. Records and reports.

Latest version.

Credit union accounting records must be maintained on an accrual basis when practicable, or otherwise on a modified cash basis, consistent with standard accounting procedures. Credit unions must provide the department with a financial statement including a balance sheet and income and expense statement at the end of each quarter in a format prescribed by the department. These reports must be received by the department not later than 30 days after the end of the quarter. Penalties for failure to provide complete and timely reports are established in AS 06.01.010.

Authorities

06.45.010

Notes

Authority
 AS 06.45.010(b)  
AS 06.45.010(d)  
History Eff. 1/21/81, Register 77

                    
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