Alaska PUB-38 (Statewide) is an accounting system used by the State of Alaska for financial management and budgeting. It is based on the Generally Accepted Accounting Principles (GAAP) and is used to track the state’s overall revenues, expenses, and investments. It includes a number of modules, such as Accounts Receivable, Accounts Payable, General Ledger, Budgeting, and Reporting. Alaska PUB-38 (Statewide) also provides the ability to export data to other systems, such as Microsoft Excel, for further analysis. There are two types of Alaska PUB-38 (Statewide): A-38 (for agencies) and P-38 (for programs). A-38 is used for agency-level financial management and reporting needs, while P-38 is used for program-level budgeting and reporting.