(1) The agency special
purpose accounts of an agency consist of —
(a) any
account established for the purposes of the operations of the agency; and
(b) any
account established for the agency under a written law and stated in the
written law to be, or determined by the Treasurer to be, an agency special
purpose account; and
(c) any
account established to hold other money and determined by the Treasurer to be
an agency special purpose account; and
(d) any
account established by the agency for the purposes approved by the Treasurer
and determined by the Treasurer to be an agency special purpose account.
(2) The
accountable authority of an agency is to maintain records that enable the
accountable authority to account separately for each agency special purpose
account of the agency.