The commissioner may keep accounts to record daily the difference between actual and recorded cash receipts including losses from forged and uncollectible checks. At the end of the fiscal year, the commissioner shall clear the accounts by transferring the balances to the general fund and paying the deficits from operating accounts of the agencies charged with the deficit.
Minn. Stat. § 16A.276
1978 c 793 s 48; 1984 c 628 art 2 s 1; 1997 c 7 art 2 s 5