Ark. Code Ann. § 19-5-306 — AR Code / Title 19 / Chapter 5 / Subchapter 3 / Section 19-5-306
Department of Human Services Fund
Status: in_force

The Department of Human Services Fund shall consist of the following fund accounts and funds made available for the support of the Department of Human Services and shall be used for the same purposes as set out for the following fund accounts: (1) Behavioral Health Services Fund Account. (A) The Behavioral Health Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services in carrying out the powers, functions, and duties, as set out in § 20-46-101 et seq. and § 25-10-101 et seq., or other duties imposed by law upon the Arkansas State Hospital. (B) The Behavioral Health Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Arkansas State Hospital; (iii) Federal reimbursement received on account of eligible expenditures; (iv) Paying patient fees and other funds as may be provided by law; (v) Funds received from local sources for community program matching; and (vi) Funds received from the Division of Medical Services; (2) Developmental Disabilities Services Fund Account. (A) The Developmental Disabilities Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Developmental Disabilities Services in carrying out the powers, functions, and duties, as set out in § 20-48-101 et seq. and § 25-10-101 et seq., and all laws amendatory thereto, or other duties imposed by law upon the human development centers or the Board of Developmental Disabilities Services. (B) The Developmental Disabilities Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived by services provided by the human development centers; (iii) Funds received from local sources to provide matching for community developmental disabilities services programs; and (iv) Reimbursement received from the Division of Medical Services; (3) Medical Services Fund Account. (A) The Medical Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Medical Services in carrying out the powers, functions, and duties as set out in § 20-76-101 et seq. and § 25-10-101 et seq., including the support and administration costs of the expanded Medical Services Program of the Division of Medical Services for the working poor in Arkansas. (B) The Medical Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Division of Medical Services; (iii) Federal reimbursement received on account of eligible expenditures for the administration of medical services programs; (iv) Funds derived from fees collected pursuant to the provisions of §§ 20-10-213 - 20-10-228 to be used for the maintenance and operation of the long-term care facility licensure program of the Division of Medical Services; and (v) Any other nonfederal grant funds provided by law. (C) Other federal reimbursement funds received by the Division of Medical Services shall be deposited into a separate federal reimbursement fund on the books of the Treasurer of State; (4) Youth Services Fund Account. (A) The Youth Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Youth Services in carrying out the powers, functions, and duties as set out in § 9-28-201 et seq., including serious offender and community-based programs and the youth service centers. (B) The Youth Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various programs of the Division of Youth Services; and (iii) Any other nonfederal grants-in-aid funds provided by law. (C) Other federal reimbursement received by the Division of Youth Services shall be deposited into a separate federal reimbursement fund on the books of the Treasurer of State, including those received on account of eligible expenditures of the youth service centers' vocational education programs; (5) Children and Family Services Fund Account. (A) The Children and Family Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Children and Family Services in carrying out those functions, powers, and duties as set out in § 25-10-101 et seq. (B) The Children and Family Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Division of Children and Family Services; and (iii) Any other nonfederal grant-in-aid funds provided by law; (6) Department of Human Services Administration Fund Account. (A) The Department of Human Services Administration Fund Account shall be used for the maintenance, operation, and improvement required by the office of the Secretary of the Department of Human Services in carrying out the administrative duties and shared business services of the Department of Human Services as set out in and under the restrictions and provisions of § 20-46-301 and § 25-10-101 et seq. (B) The Department of Human Services Administration Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by these divisions of the Department of Human Services; and (iii) Any other funds, including reimbursement for costs incurred by these divisions from the various other Department of Human Services' divisions from nongeneral revenue sources, as may be required and provided by law; (7) Aging and Adult Services Fund Account. (A) The Aging and Adult Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services in carrying out the powers, functions, and duties as imposed by law, and § 25-10-101 et seq., upon the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services. (B) The Aging and Adult Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Fifty percent (50%) of those special revenues as specified in § 19-6-301 (201), there to be used to assist the Meals on Wheels America program, and any other special revenues as may be provided by law; (iii) Nonrevenue income derived from services provided by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services; (iv) Federal reimbursement received on account of eligible expenditures of the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services; and (v) The first three million dollars ($3,000,000) each year of the net revenues derived from the additional cigarette tax levied in § 26-57-802 , to be used exclusively for transportation services benefiting the elderly, including the Meals on Wheels America program; (8) [Repealed.] (9) County Operations Fund Account. (A) The County Operations Fund Account shall be used for the maintenance, operation, and improvement required by the Division of County Operations in carrying out the powers, functions, and duties as set out in § 25-10-102 . (B) The County Operations Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various programs of the Division of County Operations; (iii) Any other nonfederal grants-in-aid funds provided by law; (iv) Funds received from the Division of Elementary and Secondary Education for surplus commodities; and (v) Federal reimbursement received on account of eligible expenditures of the Division of County Operations. (C) Other federal reimbursement funds received by the Division of County Operations shall be deposited into a separate federal reimbursement fund on the books of the Treasurer of State; (10) Department of Human Services Grants Fund Account. (A) The Department of Human Services Grants Fund Account shall be used for the following grant programs to consist of general revenues and any other nonfederal funds, as may be appropriated by the General Assembly: (i) Children's Medical Services; (ii) Supplemental Nutrition Assistance Employment and Training Program; (iii) Aid to the Aged, Blind, and Disabled; (iv) Transitional Employment Assistance Program; (v) Private nursing home care; (vi) Infant Infirmary - nursing home care; (vii) Public Nursing Home Care; (viii) Prescription drugs; (ix) Hospital and Medical Services; (x) Child Health and Family Life Institute; (xi) Community Services Block Grant Program; (xii) ARKids First Program; and (xiii) Child health management services. (xiv) [Repealed.] (B) Federal reimbursement received by the Department of Human Services shall be deposited into separate funds on the books of the Treasurer of State; (11) Long-Term Care Facility Receivership Fund Account. (A) The Long-Term Care Facility Receivership Fund Account shall be used for paying the expenses of receivers appointed under the Arkansas Long-Term Care Facility Receivership Law, § 20-10-901 et seq., as administered and disbursed under the direction of the Secretary of the Department of Human Services. (B) The Long-Term Care Facility Receivership Fund Account shall consist of: (i) Those general revenues and such other funds as may be provided by law; and (ii) The balance in the Long-Term Care Facility Receivership Fund Account which remains at the end of a fiscal year; and (12) [Repealed.] (13) Provider Services and Quality Assurance Fund Account. (A) The Provider Services and Quality Assurance Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Provider Services and Quality Assurance in carrying out its powers, functions, and duties. (B) The Provider Services and Quality Assurance Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Division of Provider Services and Quality Assurance; (iii) Federal reimbursement received on account of eligible expenditures for the administration of medical services programs or other programs; and (iv) Any other nonfederal grant funds provided by law. Amended by Act 2023, No. 237,§ 62, eff. 7/1/2023. Amended by Act 2023, No. 237,§ 61, eff. 7/1/2023. Amended by Act 2020F, No. 168,§ 5, eff. 7/1/2020. Amended by Act 2019, No. 910,§ 5161, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 5160, eff. 7/1/2019. Amended by Act 2018F, No. 260,§ 5, eff. 7/1/2018. Amended by Act 2018F, No. 259,§ 5, eff. 7/1/2018. Amended by Act 2017, No. 913,§ 48, eff. 8/1/2017. Amended by Act 2017, No. 913,§ 47, eff. 8/1/2017. Amended by Act 2017, No. 913,§ 1, eff. 8/1/2017. Acts 1973, No. 750, § 6; 1975, No. 868, § 3; 1977, No. 955, §§ 4-6; 1977 (1st Ex. Sess.), No. 7, § 2; 1979, No. 1115, § 4; 1981, No. 938, §§ 2, 3; 1983, No. 801, §§ 4-15; 1985, No. 888, § 5; A.S.A. 1947, § 13-521; Acts 1987, No. 928, § 1; 1989, No. 629, § 5; 1991, No. 1135, §§ 4, 16; 1993, No. 1073, §§ 4, 24; 1994 (2nd Ex. Sess.), No. 27, § 1; 1995, No. 1163, § 11; 1997, No. 1007, § 3; 1997, No. 1360, § 82; 1999, No. 1463, § 7; 1999, No. 1537, § 100; 2003 (1st Ex. Sess.), No. 17, § 10; 2003 (1st Ex. Sess.), No. 55, §§ 6-8; 2007, No. 1032, §§ 8-10; 2007, No. 1201, §§ 8-10; 2009, No. 1414, § 8; 2011, No. 42, § 4; 2011, No. 1095, § 5; 2011, No. 1115, § 5.

The Department of Human Services Fund shall consist of the following fund accounts and funds made available for the support of the Department of Human Services and shall be used for the same purposes as set out for the following fund accounts:

(1) Behavioral Health Services Fund Account. (A) The Behavioral Health Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services in carrying out the powers, functions, and duties, as set out in § 20-46-101 et seq. and § 25-10-101 et seq., or other duties imposed by law upon the Arkansas State Hospital. (B) The Behavioral Health Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Arkansas State Hospital; (iii) Federal reimbursement received on account of eligible expenditures; (iv) Paying patient fees and other funds as may be provided by law; (v) Funds received from local sources for community program matching; and (vi) Funds received from the Division of Medical Services;

(A) The Behavioral Health Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services in carrying out the powers, functions, and duties, as set out in § 20-46-101 et seq. and § 25-10-101 et seq., or other duties imposed by law upon the Arkansas State Hospital.

(B) The Behavioral Health Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Arkansas State Hospital; (iii) Federal reimbursement received on account of eligible expenditures; (iv) Paying patient fees and other funds as may be provided by law; (v) Funds received from local sources for community program matching; and (vi) Funds received from the Division of Medical Services;

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the Arkansas State Hospital;

(iii) Federal reimbursement received on account of eligible expenditures;

(iv) Paying patient fees and other funds as may be provided by law;

(v) Funds received from local sources for community program matching; and

(vi) Funds received from the Division of Medical Services;

(2) Developmental Disabilities Services Fund Account. (A) The Developmental Disabilities Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Developmental Disabilities Services in carrying out the powers, functions, and duties, as set out in § 20-48-101 et seq. and § 25-10-101 et seq., and all laws amendatory thereto, or other duties imposed by law upon the human development centers or the Board of Developmental Disabilities Services. (B) The Developmental Disabilities Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived by services provided by the human development centers; (iii) Funds received from local sources to provide matching for community developmental disabilities services programs; and (iv) Reimbursement received from the Division of Medical Services;

(A) The Developmental Disabilities Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Developmental Disabilities Services in carrying out the powers, functions, and duties, as set out in § 20-48-101 et seq. and § 25-10-101 et seq., and all laws amendatory thereto, or other duties imposed by law upon the human development centers or the Board of Developmental Disabilities Services.

(B) The Developmental Disabilities Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived by services provided by the human development centers; (iii) Funds received from local sources to provide matching for community developmental disabilities services programs; and (iv) Reimbursement received from the Division of Medical Services;

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived by services provided by the human development centers;

(iii) Funds received from local sources to provide matching for community developmental disabilities services programs; and

(iv) Reimbursement received from the Division of Medical Services;

(3) Medical Services Fund Account. (A) The Medical Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Medical Services in carrying out the powers, functions, and duties as set out in § 20-76-101 et seq. and § 25-10-101 et seq., including the support and administration costs of the expanded Medical Services Program of the Division of Medical Services for the working poor in Arkansas. (B) The Medical Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Division of Medical Services; (iii) Federal reimbursement received on account of eligible expenditures for the administration of medical services programs; (iv) Funds derived from fees collected pursuant to the provisions of §§ 20-10-213 - 20-10-228 to be used for the maintenance and operation of the long-term care facility licensure program of the Division of Medical Services; and (v) Any other nonfederal grant funds provided by law. (C) Other federal reimbursement funds received by the Division of Medical Services shall be deposited into a separate federal reimbursement fund on the books of the Treasurer of State;

(A) The Medical Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Medical Services in carrying out the powers, functions, and duties as set out in § 20-76-101 et seq. and § 25-10-101 et seq., including the support and administration costs of the expanded Medical Services Program of the Division of Medical Services for the working poor in Arkansas.

(B) The Medical Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Division of Medical Services; (iii) Federal reimbursement received on account of eligible expenditures for the administration of medical services programs; (iv) Funds derived from fees collected pursuant to the provisions of §§ 20-10-213 - 20-10-228 to be used for the maintenance and operation of the long-term care facility licensure program of the Division of Medical Services; and (v) Any other nonfederal grant funds provided by law.

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the Division of Medical Services;

(iii) Federal reimbursement received on account of eligible expenditures for the administration of medical services programs;

(iv) Funds derived from fees collected pursuant to the provisions of §§ 20-10-213 - 20-10-228 to be used for the maintenance and operation of the long-term care facility licensure program of the Division of Medical Services; and

(v) Any other nonfederal grant funds provided by law.

(C) Other federal reimbursement funds received by the Division of Medical Services shall be deposited into a separate federal reimbursement fund on the books of the Treasurer of State;

(4) Youth Services Fund Account. (A) The Youth Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Youth Services in carrying out the powers, functions, and duties as set out in § 9-28-201 et seq., including serious offender and community-based programs and the youth service centers. (B) The Youth Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various programs of the Division of Youth Services; and (iii) Any other nonfederal grants-in-aid funds provided by law. (C) Other federal reimbursement received by the Division of Youth Services shall be deposited into a separate federal reimbursement fund on the books of the Treasurer of State, including those received on account of eligible expenditures of the youth service centers' vocational education programs;

(A) The Youth Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Youth Services in carrying out the powers, functions, and duties as set out in § 9-28-201 et seq., including serious offender and community-based programs and the youth service centers.

(B) The Youth Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various programs of the Division of Youth Services; and (iii) Any other nonfederal grants-in-aid funds provided by law.

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the various programs of the Division of Youth Services; and

(iii) Any other nonfederal grants-in-aid funds provided by law.

(C) Other federal reimbursement received by the Division of Youth Services shall be deposited into a separate federal reimbursement fund on the books of the Treasurer of State, including those received on account of eligible expenditures of the youth service centers' vocational education programs;

(5) Children and Family Services Fund Account. (A) The Children and Family Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Children and Family Services in carrying out those functions, powers, and duties as set out in § 25-10-101 et seq. (B) The Children and Family Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Division of Children and Family Services; and (iii) Any other nonfederal grant-in-aid funds provided by law;

(A) The Children and Family Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Children and Family Services in carrying out those functions, powers, and duties as set out in § 25-10-101 et seq.

(B) The Children and Family Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Division of Children and Family Services; and (iii) Any other nonfederal grant-in-aid funds provided by law;

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the Division of Children and Family Services; and

(iii) Any other nonfederal grant-in-aid funds provided by law;

(6) Department of Human Services Administration Fund Account. (A) The Department of Human Services Administration Fund Account shall be used for the maintenance, operation, and improvement required by the office of the Secretary of the Department of Human Services in carrying out the administrative duties and shared business services of the Department of Human Services as set out in and under the restrictions and provisions of § 20-46-301 and § 25-10-101 et seq. (B) The Department of Human Services Administration Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by these divisions of the Department of Human Services; and (iii) Any other funds, including reimbursement for costs incurred by these divisions from the various other Department of Human Services' divisions from nongeneral revenue sources, as may be required and provided by law;

(A) The Department of Human Services Administration Fund Account shall be used for the maintenance, operation, and improvement required by the office of the Secretary of the Department of Human Services in carrying out the administrative duties and shared business services of the Department of Human Services as set out in and under the restrictions and provisions of § 20-46-301 and § 25-10-101 et seq.

(B) The Department of Human Services Administration Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by these divisions of the Department of Human Services; and (iii) Any other funds, including reimbursement for costs incurred by these divisions from the various other Department of Human Services' divisions from nongeneral revenue sources, as may be required and provided by law;

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by these divisions of the Department of Human Services; and

(iii) Any other funds, including reimbursement for costs incurred by these divisions from the various other Department of Human Services' divisions from nongeneral revenue sources, as may be required and provided by law;

(7) Aging and Adult Services Fund Account. (A) The Aging and Adult Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services in carrying out the powers, functions, and duties as imposed by law, and § 25-10-101 et seq., upon the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services. (B) The Aging and Adult Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Fifty percent (50%) of those special revenues as specified in § 19-6-301 (201), there to be used to assist the Meals on Wheels America program, and any other special revenues as may be provided by law; (iii) Nonrevenue income derived from services provided by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services; (iv) Federal reimbursement received on account of eligible expenditures of the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services; and (v) The first three million dollars ($3,000,000) each year of the net revenues derived from the additional cigarette tax levied in § 26-57-802 , to be used exclusively for transportation services benefiting the elderly, including the Meals on Wheels America program;

(A) The Aging and Adult Services Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services in carrying out the powers, functions, and duties as imposed by law, and § 25-10-101 et seq., upon the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services.

(B) The Aging and Adult Services Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Fifty percent (50%) of those special revenues as specified in § 19-6-301 (201), there to be used to assist the Meals on Wheels America program, and any other special revenues as may be provided by law; (iii) Nonrevenue income derived from services provided by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services; (iv) Federal reimbursement received on account of eligible expenditures of the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services; and (v) The first three million dollars ($3,000,000) each year of the net revenues derived from the additional cigarette tax levied in § 26-57-802 , to be used exclusively for transportation services benefiting the elderly, including the Meals on Wheels America program;

(i) Those general revenues as may be provided by law;

(ii) Fifty percent (50%) of those special revenues as specified in § 19-6-301 (201), there to be used to assist the Meals on Wheels America program, and any other special revenues as may be provided by law;

(iii) Nonrevenue income derived from services provided by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services;

(iv) Federal reimbursement received on account of eligible expenditures of the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services; and

(v) The first three million dollars ($3,000,000) each year of the net revenues derived from the additional cigarette tax levied in § 26-57-802 , to be used exclusively for transportation services benefiting the elderly, including the Meals on Wheels America program;

(8) [Repealed.]

(9) County Operations Fund Account. (A) The County Operations Fund Account shall be used for the maintenance, operation, and improvement required by the Division of County Operations in carrying out the powers, functions, and duties as set out in § 25-10-102 . (B) The County Operations Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various programs of the Division of County Operations; (iii) Any other nonfederal grants-in-aid funds provided by law; (iv) Funds received from the Division of Elementary and Secondary Education for surplus commodities; and (v) Federal reimbursement received on account of eligible expenditures of the Division of County Operations. (C) Other federal reimbursement funds received by the Division of County Operations shall be deposited into a separate federal reimbursement fund on the books of the Treasurer of State;

(A) The County Operations Fund Account shall be used for the maintenance, operation, and improvement required by the Division of County Operations in carrying out the powers, functions, and duties as set out in § 25-10-102 .

(B) The County Operations Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various programs of the Division of County Operations; (iii) Any other nonfederal grants-in-aid funds provided by law; (iv) Funds received from the Division of Elementary and Secondary Education for surplus commodities; and (v) Federal reimbursement received on account of eligible expenditures of the Division of County Operations.

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the various programs of the Division of County Operations;

(iii) Any other nonfederal grants-in-aid funds provided by law;

(iv) Funds received from the Division of Elementary and Secondary Education for surplus commodities; and

(v) Federal reimbursement received on account of eligible expenditures of the Division of County Operations.

(C) Other federal reimbursement funds received by the Division of County Operations shall be deposited into a separate federal reimbursement fund on the books of the Treasurer of State;

(10) Department of Human Services Grants Fund Account. (A) The Department of Human Services Grants Fund Account shall be used for the following grant programs to consist of general revenues and any other nonfederal funds, as may be appropriated by the General Assembly: (i) Children's Medical Services; (ii) Supplemental Nutrition Assistance Employment and Training Program; (iii) Aid to the Aged, Blind, and Disabled; (iv) Transitional Employment Assistance Program; (v) Private nursing home care; (vi) Infant Infirmary - nursing home care; (vii) Public Nursing Home Care; (viii) Prescription drugs; (ix) Hospital and Medical Services; (x) Child Health and Family Life Institute; (xi) Community Services Block Grant Program; (xii) ARKids First Program; and (xiii) Child health management services. (xiv) [Repealed.] (B) Federal reimbursement received by the Department of Human Services shall be deposited into separate funds on the books of the Treasurer of State;

(A) The Department of Human Services Grants Fund Account shall be used for the following grant programs to consist of general revenues and any other nonfederal funds, as may be appropriated by the General Assembly: (i) Children's Medical Services; (ii) Supplemental Nutrition Assistance Employment and Training Program; (iii) Aid to the Aged, Blind, and Disabled; (iv) Transitional Employment Assistance Program; (v) Private nursing home care; (vi) Infant Infirmary - nursing home care; (vii) Public Nursing Home Care; (viii) Prescription drugs; (ix) Hospital and Medical Services; (x) Child Health and Family Life Institute; (xi) Community Services Block Grant Program; (xii) ARKids First Program; and (xiii) Child health management services. (xiv) [Repealed.]

(i) Children's Medical Services;

(ii) Supplemental Nutrition Assistance Employment and Training Program;

(iii) Aid to the Aged, Blind, and Disabled;

(iv) Transitional Employment Assistance Program;

(v) Private nursing home care;

(vi) Infant Infirmary - nursing home care;

(vii) Public Nursing Home Care;

(viii) Prescription drugs;

(ix) Hospital and Medical Services;

(x) Child Health and Family Life Institute;

(xi) Community Services Block Grant Program;

(xii) ARKids First Program; and

(xiii) Child health management services.

(xiv) [Repealed.]

(B) Federal reimbursement received by the Department of Human Services shall be deposited into separate funds on the books of the Treasurer of State;

(11) Long-Term Care Facility Receivership Fund Account. (A) The Long-Term Care Facility Receivership Fund Account shall be used for paying the expenses of receivers appointed under the Arkansas Long-Term Care Facility Receivership Law, § 20-10-901 et seq., as administered and disbursed under the direction of the Secretary of the Department of Human Services. (B) The Long-Term Care Facility Receivership Fund Account shall consist of: (i) Those general revenues and such other funds as may be provided by law; and (ii) The balance in the Long-Term Care Facility Receivership Fund Account which remains at the end of a fiscal year; and

(A) The Long-Term Care Facility Receivership Fund Account shall be used for paying the expenses of receivers appointed under the Arkansas Long-Term Care Facility Receivership Law, § 20-10-901 et seq., as administered and disbursed under the direction of the Secretary of the Department of Human Services.

(B) The Long-Term Care Facility Receivership Fund Account shall consist of: (i) Those general revenues and such other funds as may be provided by law; and (ii) The balance in the Long-Term Care Facility Receivership Fund Account which remains at the end of a fiscal year; and

(i) Those general revenues and such other funds as may be provided by law; and

(ii) The balance in the Long-Term Care Facility Receivership Fund Account which remains at the end of a fiscal year; and

(12) [Repealed.]

(13) Provider Services and Quality Assurance Fund Account. (A) The Provider Services and Quality Assurance Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Provider Services and Quality Assurance in carrying out its powers, functions, and duties. (B) The Provider Services and Quality Assurance Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Division of Provider Services and Quality Assurance; (iii) Federal reimbursement received on account of eligible expenditures for the administration of medical services programs or other programs; and (iv) Any other nonfederal grant funds provided by law.

(A) The Provider Services and Quality Assurance Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Provider Services and Quality Assurance in carrying out its powers, functions, and duties.

(B) The Provider Services and Quality Assurance Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Division of Provider Services and Quality Assurance; (iii) Federal reimbursement received on account of eligible expenditures for the administration of medical services programs or other programs; and (iv) Any other nonfederal grant funds provided by law.

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the Division of Provider Services and Quality Assurance;

(iii) Federal reimbursement received on account of eligible expenditures for the administration of medical services programs or other programs; and

(iv) Any other nonfederal grant funds provided by law.

Amended by Act 2023, No. 237,§ 62, eff. 7/1/2023.

Amended by Act 2023, No. 237,§ 61, eff. 7/1/2023.

Amended by Act 2020F, No. 168,§ 5, eff. 7/1/2020.

Amended by Act 2019, No. 910,§ 5161, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 5160, eff. 7/1/2019.

Amended by Act 2018F, No. 260,§ 5, eff. 7/1/2018.

Amended by Act 2018F, No. 259,§ 5, eff. 7/1/2018.

Amended by Act 2017, No. 913,§ 48, eff. 8/1/2017.

Amended by Act 2017, No. 913,§ 47, eff. 8/1/2017.

Amended by Act 2017, No. 913,§ 1, eff. 8/1/2017.

Acts 1973, No. 750, § 6; 1975, No. 868, § 3; 1977, No. 955, §§ 4-6; 1977 (1st Ex. Sess.), No. 7, § 2; 1979, No. 1115, § 4; 1981, No. 938, §§ 2, 3; 1983, No. 801, §§ 4-15; 1985, No. 888, § 5; A.S.A. 1947, § 13-521; Acts 1987, No. 928, § 1; 1989, No. 629, § 5; 1991, No. 1135, §§ 4, 16; 1993, No. 1073, §§ 4, 24; 1994 (2nd Ex. Sess.), No. 27, § 1; 1995, No. 1163, § 11; 1997, No. 1007, § 3; 1997, No. 1360, § 82; 1999, No. 1463, § 7; 1999, No. 1537, § 100; 2003 (1st Ex. Sess.), No. 17, § 10; 2003 (1st Ex. Sess.), No. 55, §§ 6-8; 2007, No. 1032, §§ 8-10; 2007, No. 1201, §§ 8-10; 2009, No. 1414, § 8; 2011, No. 42, § 4; 2011, No. 1095, § 5; 2011, No. 1115, § 5.
Ark. Code Ann. § 19-5-307 — AR Code / Title 19 / Chapter 5 / Subchapter 3 / Section 19-5-307
Public health fund
Status: in_force

(a) The Public Health Fund shall be used for the maintenance, operation, and improvement required by the regional health centers and the various divisions of the Department of Health in carrying out the powers, functions, and duties as set out in § 20-7-102 et seq. or other duties imposed by law upon: (1) The Department of Health; (2) The Secretary of the Department of Health; (3) The State Board of Health; and (4) The Secretary of the State Board of Health, or the State Health Officer, whose office was transferred under § 25-9-101 [repealed] to the Department of Health . (b) The Public Health Fund shall consist of: (1) Those special revenues as set out in § 19-6-301(41), (65), (68), (69), (80), (97) , (131), (133), (136), (137), (140), (141), (142), (143), (144), (147), (155), (166), (177), (194), (204), and that portion of § 19-6-301(58) of the Revenue Classification Law, § 19-6-101 et seq.; (2) General revenues as may be provided by law; (3) Nonrevenue income derived from services provided by the various divisions of the Department of Health; (4) Federal reimbursement received on account of eligible expenditures by the various divisions of the Department of Health; (5) Other funds as may be provided by law; (6) Moneys transferred or deposited from the State Administration of Justice Fund to support alcoholism treatment programs and for use in the drug abuse prevention and treatment program of the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services; (7) Amusement machine revenues over thirty thousand dollars ($30,000), as set out in § 26-57-407 ; and (8) Criminal, civil, and administrative penalties collected under the Arkansas Lead-Based Paint-Hazard Act of 2011, § 20-27-2501 et seq. Amended by Act 2024, No. 156,§ 3, eff. 7/1/2024. Amended by Act 2024, No. 175,§ 3, eff. 7/1/2024. Amended by Act 2019, No. 910,§ 4915, eff. 7/1/2019. Amended by Act 2017, No. 913,§ 49, eff. 8/1/2017. Amended by Act 2014, No. 299,§ 2, eff. 7/1/2014. Amended by Act 2014, No. 290,§ 2, eff. 7/1/2014. Amended by Act 2013, No. 1107,§ 17, eff. 8/16/2013. Acts 1973, No. 750, § 6; 1983, No. 801, § 8; 1985, No. 888, § 6; A.S.A. 1947, § 13-521; Acts 1989, No. 629, § 6; 1991, No. 1135, § 5; 1993, No. 1073, § 5; 1995, No. 1032, § 8; 1995, No. 1296, § 71; 1997, No. 1248, § 9; 1999, No. 1463, § 8; 2001, No. 1646, § 4; 2003 (1st Ex. Sess.), No. 55, § 9; 2005, No. 2282, § 4; 2005, No. 2316, § 4; 2007, No. 1032, § 11; 2007, No. 1201, § 11; 2010, No. 262, § 2; 2010, No. 296, § 2; 2011, No. 856, § 4.

(a) The Public Health Fund shall be used for the maintenance, operation, and improvement required by the regional health centers and the various divisions of the Department of Health in carrying out the powers, functions, and duties as set out in § 20-7-102 et seq. or other duties imposed by law upon: (1) The Department of Health; (2) The Secretary of the Department of Health; (3) The State Board of Health; and (4) The Secretary of the State Board of Health, or the State Health Officer, whose office was transferred under § 25-9-101 [repealed] to the Department of Health .

(1) The Department of Health;

(2) The Secretary of the Department of Health;

(3) The State Board of Health; and

(4) The Secretary of the State Board of Health, or the State Health Officer, whose office was transferred under § 25-9-101 [repealed] to the Department of Health .

.

(b) The Public Health Fund shall consist of: (1) Those special revenues as set out in § 19-6-301(41), (65), (68), (69), (80), (97) , (131), (133), (136), (137), (140), (141), (142), (143), (144), (147), (155), (166), (177), (194), (204), and that portion of § 19-6-301(58) of the Revenue Classification Law, § 19-6-101 et seq.; (2) General revenues as may be provided by law; (3) Nonrevenue income derived from services provided by the various divisions of the Department of Health; (4) Federal reimbursement received on account of eligible expenditures by the various divisions of the Department of Health; (5) Other funds as may be provided by law; (6) Moneys transferred or deposited from the State Administration of Justice Fund to support alcoholism treatment programs and for use in the drug abuse prevention and treatment program of the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services; (7) Amusement machine revenues over thirty thousand dollars ($30,000), as set out in § 26-57-407 ; and (8) Criminal, civil, and administrative penalties collected under the Arkansas Lead-Based Paint-Hazard Act of 2011, § 20-27-2501 et seq.

(1) Those special revenues as set out in § 19-6-301(41), (65), (68), (69), (80), (97) , (131), (133), (136), (137), (140), (141), (142), (143), (144), (147), (155), (166), (177), (194), (204), and that portion of § 19-6-301(58) of the Revenue Classification Law, § 19-6-101 et seq.;

(2) General revenues as may be provided by law;

(3) Nonrevenue income derived from services provided by the various divisions of the Department of Health;

(4) Federal reimbursement received on account of eligible expenditures by the various divisions of the Department of Health;

(5) Other funds as may be provided by law;

(6) Moneys transferred or deposited from the State Administration of Justice Fund to support alcoholism treatment programs and for use in the drug abuse prevention and treatment program of the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services;

(7) Amusement machine revenues over thirty thousand dollars ($30,000), as set out in § 26-57-407 ; and

(8) Criminal, civil, and administrative penalties collected under the Arkansas Lead-Based Paint-Hazard Act of 2011, § 20-27-2501 et seq.

Amended by Act 2024, No. 156,§ 3, eff. 7/1/2024.

Amended by Act 2024, No. 175,§ 3, eff. 7/1/2024.

Amended by Act 2019, No. 910,§ 4915, eff. 7/1/2019.

Amended by Act 2017, No. 913,§ 49, eff. 8/1/2017.

Amended by Act 2014, No. 299,§ 2, eff. 7/1/2014.

Amended by Act 2014, No. 290,§ 2, eff. 7/1/2014.

Amended by Act 2013, No. 1107,§ 17, eff. 8/16/2013.

Acts 1973, No. 750, § 6; 1983, No. 801, § 8; 1985, No. 888, § 6; A.S.A. 1947, § 13-521; Acts 1989, No. 629, § 6; 1991, No. 1135, § 5; 1993, No. 1073, § 5; 1995, No. 1032, § 8; 1995, No. 1296, § 71; 1997, No. 1248, § 9; 1999, No. 1463, § 8; 2001, No. 1646, § 4; 2003 (1st Ex. Sess.), No. 55, § 9; 2005, No. 2282, § 4; 2005, No. 2316, § 4; 2007, No. 1032, § 11; 2007, No. 1201, § 11; 2010, No. 262, § 2; 2010, No. 296, § 2; 2011, No. 856, § 4.
Ark. Code Ann. § 19-11-1206 — AR Code / Title 19 / Chapter 11 / Subchapter 12 / Section 19-11-1206
Guaranteed energy cost savings contract requirements
Status: in_force

(a) The following provisions are required in a guaranteed energy cost savings contract: (1) A statement that the state agency shall maintain and operate the energy cost savings measures as defined in the guaranteed energy cost savings contract; and (2) A guarantee by the qualified provider that: (A) The energy cost savings and operational cost savings to be realized over the term of the guaranteed energy cost savings contract meet or exceed the costs of the energy cost savings measures; and (B) If the annual energy or operational cost savings fail to meet or exceed the annual costs of the energy cost savings measure as required by the guaranteed energy cost savings contract, the qualified provider shall reimburse the state agency for any shortfall of guaranteed energy cost savings over the term of the guaranteed energy cost savings contract. (b) (1) If a guaranteed energy cost savings contract includes energy cost savings measures that possess either an active equipment warranty period or a combined useful life in excess of twenty (20) years, a guaranteed energy cost savings contract may be extended to the length of the: (A) Equipment warranty period; or (B) Weighted useful life of the relevant energy cost savings measures. (2) A guaranteed energy cost savings contract shall not exceed twenty (20) years without approval of the Arkansas Energy Office of the Division of Environmental Quality. (c) Before entering into a guaranteed energy cost savings contract, the state agency shall require the qualified provider to file with the state agency a payment and performance bond or similar assurance as provided under § 19-11-235 . Amended by Act 2019, No. 507,§ 4, eff. 7/24/2019. Amended by Act 2013, No. 554,§ 6, eff. 8/16/2013. Acts 2005, No. 1761, § 1.

(a) The following provisions are required in a guaranteed energy cost savings contract: (1) A statement that the state agency shall maintain and operate the energy cost savings measures as defined in the guaranteed energy cost savings contract; and (2) A guarantee by the qualified provider that: (A) The energy cost savings and operational cost savings to be realized over the term of the guaranteed energy cost savings contract meet or exceed the costs of the energy cost savings measures; and (B) If the annual energy or operational cost savings fail to meet or exceed the annual costs of the energy cost savings measure as required by the guaranteed energy cost savings contract, the qualified provider shall reimburse the state agency for any shortfall of guaranteed energy cost savings over the term of the guaranteed energy cost savings contract.

(1) A statement that the state agency shall maintain and operate the energy cost savings measures as defined in the guaranteed energy cost savings contract; and

(2) A guarantee by the qualified provider that: (A) The energy cost savings and operational cost savings to be realized over the term of the guaranteed energy cost savings contract meet or exceed the costs of the energy cost savings measures; and (B) If the annual energy or operational cost savings fail to meet or exceed the annual costs of the energy cost savings measure as required by the guaranteed energy cost savings contract, the qualified provider shall reimburse the state agency for any shortfall of guaranteed energy cost savings over the term of the guaranteed energy cost savings contract.

(A) The energy cost savings and operational cost savings to be realized over the term of the guaranteed energy cost savings contract meet or exceed the costs of the energy cost savings measures; and

(B) If the annual energy or operational cost savings fail to meet or exceed the annual costs of the energy cost savings measure as required by the guaranteed energy cost savings contract, the qualified provider shall reimburse the state agency for any shortfall of guaranteed energy cost savings over the term of the guaranteed energy cost savings contract.

(b) (1) If a guaranteed energy cost savings contract includes energy cost savings measures that possess either an active equipment warranty period or a combined useful life in excess of twenty (20) years, a guaranteed energy cost savings contract may be extended to the length of the: (A) Equipment warranty period; or (B) Weighted useful life of the relevant energy cost savings measures. (2) A guaranteed energy cost savings contract shall not exceed twenty (20) years without approval of the Arkansas Energy Office of the Division of Environmental Quality.

(1) If a guaranteed energy cost savings contract includes energy cost savings measures that possess either an active equipment warranty period or a combined useful life in excess of twenty (20) years, a guaranteed energy cost savings contract may be extended to the length of the: (A) Equipment warranty period; or (B) Weighted useful life of the relevant energy cost savings measures.

(A) Equipment warranty period; or

(B) Weighted useful life of the relevant energy cost savings measures.

(2) A guaranteed energy cost savings contract shall not exceed twenty (20) years without approval of the Arkansas Energy Office of the Division of Environmental Quality.

(c) Before entering into a guaranteed energy cost savings contract, the state agency shall require the qualified provider to file with the state agency a payment and performance bond or similar assurance as provided under § 19-11-235 .

Amended by Act 2019, No. 507,§ 4, eff. 7/24/2019.

Amended by Act 2013, No. 554,§ 6, eff. 8/16/2013.

Acts 2005, No. 1761, § 1.
Ark. Code Ann. § 19-4-802 — AR Code / Title 19 / Chapter 4 / Subchapter 8 / Section 19-4-802
Authorization of General Assembly
Status: in_force

(a) Cash funds of the various state agencies as defined in § 19-4-801 shall be budgeted and proposed expenditures approved by enactments of the General Assembly. (b) The General Assembly shall budget, approve, and appropriate expenditures of cash funds by the enactment of separate appropriation bills setting forth the purpose for which the moneys are to be expended and the dollar amount to be expended for such purpose. (c) State agencies as defined in § 19-4-801 shall be required to submit such budgetary information as may be requested by the Legislative Council and shall undertake whatever budgetary procedures the Legislative Council may establish for the appropriation of cash funds. (d) State agencies as defined in § 19-4-801 shall be required to post all financial transactions of cash funds in the state's financial management system in accordance with procedures established by the Chief Fiscal Officer of the State. Acts 1975, No. 5, § 4; A.S.A. 1947, § 13-359; 2001, No. 1453, § 17.

(a) Cash funds of the various state agencies as defined in § 19-4-801 shall be budgeted and proposed expenditures approved by enactments of the General Assembly.

(b) The General Assembly shall budget, approve, and appropriate expenditures of cash funds by the enactment of separate appropriation bills setting forth the purpose for which the moneys are to be expended and the dollar amount to be expended for such purpose.

(c) State agencies as defined in § 19-4-801 shall be required to submit such budgetary information as may be requested by the Legislative Council and shall undertake whatever budgetary procedures the Legislative Council may establish for the appropriation of cash funds.

(d) State agencies as defined in § 19-4-801 shall be required to post all financial transactions of cash funds in the state's financial management system in accordance with procedures established by the Chief Fiscal Officer of the State.

Acts 1975, No. 5, § 4; A.S.A. 1947, § 13-359; 2001, No. 1453, § 17.
Ark. Code Ann. § 19-12-201 — AR Code / Title 19 / Chapter 12 / Subchapter 2 / Section 19-12-201
Title
Status: in_force

This subchapter shall be known and may be cited as the "Tobacco Settlement Revenue Bonds Act of 2006". Acts 2006 (1st Ex. Sess.), No. 9, § 1.

This subchapter shall be known and may be cited as the "Tobacco Settlement Revenue Bonds Act of 2006".

Acts 2006 (1st Ex. Sess.), No. 9, § 1.
Ark. Code Ann. § 19-5-302 — AR Code / Title 19 / Chapter 5 / Subchapter 3 / Section 19-5-302
State General Government Fund
Status: in_force

The State General Government Fund shall consist of the following fund accounts and funds made available for the support of the various departments of government as set out below and shall be used for the same purposes as set out for the following fund accounts: (1) Division of Correction Inmate Care and Custody Fund Account. (A) The Division of Correction Inmate Care and Custody Fund Account shall be used for the maintenance, operation, and improvement of the Division of Correction required in carrying out those powers, functions, and duties relating to nonfarm or crop-producing programs as established by law. (B) The Division of Correction Inmate Care and Custody Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the inmate care and custody program; (iii) Excess farm profits as may be provided by law; and (iv) Any other funds provided by law, including federal reimbursements received for eligible expenditures by the various programs of the Division of Correction from appropriations made payable from the Division of Correction Inmate Care and Custody Fund Account; (2) Department of the Military Fund Account. (A) The Department of the Military Fund Account shall be used for the maintenance, operation, and improvement of the Department of the Military required in carrying out the powers, functions, and duties as set out in the Military Code of Arkansas, Title 12, Chapters 60-64, or other duties imposed by law upon the State Militia, Department of the Military, and the Arkansas Wing of the Civil Air Patrol, which was separated from the Department of Public Safety [abolished] by Acts 1981, No. 45, §§ 4 and 5. (B) The Department of the Military Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Department of the Military; and (iii) Any other funds as may be provided by law. (C) Federal reimbursement funds received on account of eligible expenditures by the State Militia or the Department of the Military shall be deposited into the Special Military Fund established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State, there to be used as may be provided by law; (3) Parks and Tourism Fund Account. (A) The Parks and Tourism Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Parks, Heritage, and Tourism as created by § 25-43-1301 , or other duties imposed by law upon the State Parks Division and the Tourism Division, the State Parks, Recreation, and Travel Commission, or upon any state park of Arkansas. (B) The Parks and Tourism Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various divisions of the State Parks Division and the Tourism Division; and (iii) Any other funds that may be provided by law. (C) Funds received by the various state parks under the direction of the Department of Parks, Heritage, and Tourism which are not required to be deposited into the State Treasury shall be deposited into banks, there to be disbursed as may be appropriated by the General Assembly or to be used as may be otherwise provided by law; (4) Division of Environmental Quality Fund Account. (A) The Division of Environmental Quality Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Environmental Quality in carrying out the powers, functions, and duties as set out in Title 8, Chapters 1-10, or other duties imposed by law. (B) The Division of Environmental Quality Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Such funds received from the Arkansas State Game and Fish Commission and from the Oil and Gas Commission as may be provided by law; (iii) Nonrevenue income derived from services provided by the Division of Environmental Quality; and (iv) Any other funds provided by law; (5) Arkansas Economic Development Commission Fund Account. (A) The Arkansas Economic Development Commission Fund Account shall be used for the maintenance, operation, and improvement required by the Arkansas Economic Development Commission and the Arkansas Economic Development Council in carrying out the powers, functions, and duties as set out in §§ 15-4-101 , 15-4-102 , 15-4-201 - 15-4-204 , 15-4-206 , 15-4-209 - 15-4-212 , 15-4-501 - 15-4-524 , and 15-10-201 - 15-10-206 , or other duties imposed by law upon the Arkansas Economic Development Commission or the Arkansas Energy Office of the Division of Environmental Quality. (B) The Arkansas Economic Development Commission Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services performed by the various divisions of the Arkansas Economic Development Council; and (iii) Any other funds that may be provided by law; (6) Division of Higher Education Fund Account. (A) The Division of Higher Education Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Higher Education in carrying out the duties imposed by law upon the Arkansas Higher Education Coordinating Board or the Commission on Coordination of Educational Finance, which was transferred to the Arkansas Higher Education Coordinating Board and to the Department of Higher Education, under the provisions of § 25-7-101 . (B) The Division of Higher Education Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Federal reimbursement on account of eligible expenditures made by the Division of Higher Education; (iii) Nonrevenue income derived from services provided by the Division of Higher Education; and (iv) Any other funds provided by law. (C) Proceeds derived from the repayment of loans, grants, or scholarships funded by the Higher Education Grants Fund Account shall be deposited into the State Treasury fund from which it originated; (7) Department of Labor and Licensing Fund Account. (A) The Department of Labor and Licensing Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Labor and Licensing in carrying out those powers, functions, and duties imposed by law upon the Secretary of the Department of Labor and Licensing or the Department of Labor and Licensing, or upon the State Mine Inspector as set out in § 11-7-201 et seq., or any other duties that may be imposed by law upon the Department of Labor and Licensing which was transferred to the Department of Labor and Licensing by § 25-12-101 [repealed]. (B) The Department of Labor and Licensing Fund Account shall consist of: (i) Those general revenues as may be provided by law; and (ii) Any other funds as may be provided by law, including federal reimbursement received on account of eligible expenditures by the various programs of the Department of Labor and Licensing operating from and having appropriations made payable from the Department of Labor and Licensing Fund Account; (8) Livestock and Poultry Fund Account. (A) The Livestock and Poultry Fund Account shall be used for the maintenance, operation, and improvement of the Arkansas Livestock and Poultry Commission, which was separated from the Department of Commerce [abolished] by Acts 1981, No. 867, § 1, in carrying out the functions, powers, and duties as set out in § 2-33-101 et seq., or other duties imposed by law upon the Arkansas Livestock and Poultry Commission. (B) The Livestock and Poultry Fund Account shall consist of: (i) Those general revenues as may be provided by law; and (ii) Any other funds provided by law; (9) Miscellaneous Agencies Fund Account. (A) The Miscellaneous Agencies Fund Account may be used for the state's membership in regional or national associations, grants to certain organizations, and maintenance, operations, and improvements of appropriation units as may be authorized by the General Assembly. (B) The Miscellaneous Agencies Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various agencies and programs funded from the Miscellaneous Agencies Fund Account; (iii) Federal reimbursement received on account of eligible expenditures of the various agencies and programs receiving primary support from the Miscellaneous Agencies Fund Account; (iv) Those special revenues as specified in subdivision (233) and that portion of subdivision (201) in § 19-6-301 of the Revenue Classification Law, § 19-6-101 et seq.; (v) That portion of forfeited registration fees for beer kegs sold for off-site consumption; and (vi) Civil penalties paid or recovered as set out in § 2-24-108(d)(2) . (C) If there are not sufficient funds available in the Miscellaneous Agencies Fund Account to support the amounts appropriated from the Miscellaneous Agencies Fund Account, the Chief Fiscal Officer of the State shall determine the amount of moneys to be made available for each of the appropriations made from the Miscellaneous Agencies Fund Account, after having first provided full funding for all national and regional association dues; (10) Division of Arkansas Heritage Fund Account. The Division of Arkansas Heritage Fund Account shall consist of those general revenues as provided by law for the Division of Arkansas Heritage and shall be used for the maintenance, operation, and improvement of the Division of Arkansas Heritage; (11) Higher Education Grants Fund Account. (A) The Higher Education Grants Fund Account shall be used for the: (i) State's contribution for tuition support for Arkansas students attending out-of-state schools in dentistry, optometry, veterinary, podiatry, osteopathy, and chiropractic; and (ii) (a) Disbursement of funds for the Arkansas Academic Challenge Scholarship Program and other various scholarship, loan, and grant programs as authorized by law and administered by the Division of Higher Education or other state agencies made disbursing agents by the General Assembly from the Higher Education Grants Fund Account. (b) Disbursement of additional funds allocated for the Arkansas Academic Challenge Scholarship Program under this subdivision (11)(A)(ii) shall account for the distribution of up to two million dollars ($2,000,000) by the Division of Higher Education on behalf of students who are enrolled in a technical institute or a vocational-technical institute. (B) The Higher Education Grants Fund Account shall consist of transfers from the Private Career School Student Protection Trust Fund under § 6-51-607 and those general revenues and any other funds as may be provided by law; (12) Division of Community Correction Fund Account. (A) The Division of Community Correction Fund Account shall be used for the maintenance, operation, and improvement of the Division of Community Correction required in carrying out those powers, functions, and duties as established by law. (B) The Division of Community Correction Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the probation, parole, post-release supervision, and community correction program; and (iii) Any other funds provided by law, including federal reimbursements received for eligible expenditures by the various programs of the Division of Correction from appropriations made payable from the Division of Community Correction Fund Account; (13) [Repealed.] (14) Department of Agriculture Fund Account. (A) The Department of Agriculture Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Agriculture in carrying out those powers, functions, and duties imposed by law upon the Secretary of the Department of Agriculture as set out in Title 25, Chapter 38, or any other duties that may be imposed by law upon the Department of Agriculture which were transferred to the Department of Agriculture under the provisions of §§ 25-38-206 and 25-38-211 . (B) The Department of Agriculture Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various divisions of the Department of Agriculture; (iii) Federal reimbursement received on account of eligible expenditures by the various programs of the Department of Agriculture operating from and having appropriations made payable from the Department of Agriculture Fund Account; and (iv) Any other funds as may be provided by law. Amended by Act 2023, No. 659,§ 239, eff. 1/1/2024. Amended by Act 2023, No. 539,§ 3, eff. 8/1/2023. Amended by Act 2019, No. 1091,§ 4, eff. 7/24/2019. Amended by Act 2019, No. 755,§ 8, eff. 7/24/2019. Amended by Act 2019, No. 873,§ 23, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 984, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 983, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 982, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 981, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 980, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 979, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 978, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 977, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 49, eff. 8/1/2017. Amended by Act 2017, No. 1127,§ 3, eff. 7/1/2017. Amended by Act 2017, No. 1127,§ 2, eff. 7/1/2017. Amended by Act 2017, No. 1083,§ 3, eff. 7/1/2017. Amended by Act 2017, No. 1083,§ 2, eff. 7/1/2017. Amended by Act 2016EX3, No. 3,§ 124, eff. 7/1/2016. Amended by Act 2016EX3, No. 2,§ 124, eff. 7/1/2016. Amended by Act 2016F, No. 270,§ 2, eff. 7/1/2016. Amended by Act 2016F, No. 242,§ 2, eff. 7/1/2016. Amended by Act 2015, No. 1145,§ 4, eff. 7/1/2015. Amended by Act 2015, No. 1145,§ 3, eff. 7/1/2015. Amended by Act 2015, No. 1144,§ 4, eff. 7/1/2015. Amended by Act 2015, No. 1144,§ 3, eff. 7/1/2015. Acts 1973, No. 750, § 6; 1975, No. 868, §§ 4-7; 1977, No. 955, §§ 7-11; 1979, No. 1115, §§ 2, 9; 1981, No. 938, §§ 4-6; 1983, No. 801, § 9; 1985, No. 888, § 7; A.S.A. 1947, § 13-521; Acts 1989, No. 629, §§ 2, 3, 9; 1993, No. 324, § 3; 1993, No. 728, § 40; 1993, No. 911, § 10; 1993, No. 953, § 16; 1993, No. 1073, § 1; 1995, No. 158, § 22; 1995, No. 455, § 1; 1995, No. 1163, §§ 3-5, 28, 29; 1997, No. 156, § 3; 1997, No. 540, § 41; 1997, No. 1248, §§ 4, 5; 1999, No. 646, § 57; 1999, No. 935, § 6; 1999, No. 1164, § 157; 1999, No. 1323, § 48; 1999, No. 1463, §§ 2, 29; 1999, No. 1508, § 8; 2001, No. 577, § 2; 2001, No. 1646, §§ 2, 20; 2001, No. 1800, § 3; 2003 (1st Ex. Sess.), No. 25, § 15; 2003 (1st Ex. Sess.), No. 55, § 24; 2005, No. 2282, § 9; 2005, No. 2316, § 9; 2007, No. 1032, §§ 2, 3; 2007, No. 1201, §§ 2, 3; 2010, No. 297, § 3; 2011, No. 856, § 2; 2011, No. 1095, § 1; 2011, No. 1115, § 1. See Act 2015, No. 1145, § 11.

The State General Government Fund shall consist of the following fund accounts and funds made available for the support of the various departments of government as set out below and shall be used for the same purposes as set out for the following fund accounts:

(1) Division of Correction Inmate Care and Custody Fund Account. (A) The Division of Correction Inmate Care and Custody Fund Account shall be used for the maintenance, operation, and improvement of the Division of Correction required in carrying out those powers, functions, and duties relating to nonfarm or crop-producing programs as established by law. (B) The Division of Correction Inmate Care and Custody Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the inmate care and custody program; (iii) Excess farm profits as may be provided by law; and (iv) Any other funds provided by law, including federal reimbursements received for eligible expenditures by the various programs of the Division of Correction from appropriations made payable from the Division of Correction Inmate Care and Custody Fund Account;

(A) The Division of Correction Inmate Care and Custody Fund Account shall be used for the maintenance, operation, and improvement of the Division of Correction required in carrying out those powers, functions, and duties relating to nonfarm or crop-producing programs as established by law.

(B) The Division of Correction Inmate Care and Custody Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the inmate care and custody program; (iii) Excess farm profits as may be provided by law; and (iv) Any other funds provided by law, including federal reimbursements received for eligible expenditures by the various programs of the Division of Correction from appropriations made payable from the Division of Correction Inmate Care and Custody Fund Account;

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the inmate care and custody program;

(iii) Excess farm profits as may be provided by law; and

(iv) Any other funds provided by law, including federal reimbursements received for eligible expenditures by the various programs of the Division of Correction from appropriations made payable from the Division of Correction Inmate Care and Custody Fund Account;

(2) Department of the Military Fund Account. (A) The Department of the Military Fund Account shall be used for the maintenance, operation, and improvement of the Department of the Military required in carrying out the powers, functions, and duties as set out in the Military Code of Arkansas, Title 12, Chapters 60-64, or other duties imposed by law upon the State Militia, Department of the Military, and the Arkansas Wing of the Civil Air Patrol, which was separated from the Department of Public Safety [abolished] by Acts 1981, No. 45, §§ 4 and 5. (B) The Department of the Military Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Department of the Military; and (iii) Any other funds as may be provided by law. (C) Federal reimbursement funds received on account of eligible expenditures by the State Militia or the Department of the Military shall be deposited into the Special Military Fund established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State, there to be used as may be provided by law;

(A) The Department of the Military Fund Account shall be used for the maintenance, operation, and improvement of the Department of the Military required in carrying out the powers, functions, and duties as set out in the Military Code of Arkansas, Title 12, Chapters 60-64, or other duties imposed by law upon the State Militia, Department of the Military, and the Arkansas Wing of the Civil Air Patrol, which was separated from the Department of Public Safety [abolished] by Acts 1981, No. 45, §§ 4 and 5.

(B) The Department of the Military Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the Department of the Military; and (iii) Any other funds as may be provided by law.

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the Department of the Military; and

(iii) Any other funds as may be provided by law.

(C) Federal reimbursement funds received on account of eligible expenditures by the State Militia or the Department of the Military shall be deposited into the Special Military Fund established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State, there to be used as may be provided by law;

(3) Parks and Tourism Fund Account. (A) The Parks and Tourism Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Parks, Heritage, and Tourism as created by § 25-43-1301 , or other duties imposed by law upon the State Parks Division and the Tourism Division, the State Parks, Recreation, and Travel Commission, or upon any state park of Arkansas. (B) The Parks and Tourism Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various divisions of the State Parks Division and the Tourism Division; and (iii) Any other funds that may be provided by law. (C) Funds received by the various state parks under the direction of the Department of Parks, Heritage, and Tourism which are not required to be deposited into the State Treasury shall be deposited into banks, there to be disbursed as may be appropriated by the General Assembly or to be used as may be otherwise provided by law;

(A) The Parks and Tourism Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Parks, Heritage, and Tourism as created by § 25-43-1301 , or other duties imposed by law upon the State Parks Division and the Tourism Division, the State Parks, Recreation, and Travel Commission, or upon any state park of Arkansas.

(B) The Parks and Tourism Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various divisions of the State Parks Division and the Tourism Division; and (iii) Any other funds that may be provided by law.

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the various divisions of the State Parks Division and the Tourism Division; and

(iii) Any other funds that may be provided by law.

(C) Funds received by the various state parks under the direction of the Department of Parks, Heritage, and Tourism which are not required to be deposited into the State Treasury shall be deposited into banks, there to be disbursed as may be appropriated by the General Assembly or to be used as may be otherwise provided by law;

(4) Division of Environmental Quality Fund Account. (A) The Division of Environmental Quality Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Environmental Quality in carrying out the powers, functions, and duties as set out in Title 8, Chapters 1-10, or other duties imposed by law. (B) The Division of Environmental Quality Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Such funds received from the Arkansas State Game and Fish Commission and from the Oil and Gas Commission as may be provided by law; (iii) Nonrevenue income derived from services provided by the Division of Environmental Quality; and (iv) Any other funds provided by law;

(A) The Division of Environmental Quality Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Environmental Quality in carrying out the powers, functions, and duties as set out in Title 8, Chapters 1-10, or other duties imposed by law.

(B) The Division of Environmental Quality Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Such funds received from the Arkansas State Game and Fish Commission and from the Oil and Gas Commission as may be provided by law; (iii) Nonrevenue income derived from services provided by the Division of Environmental Quality; and (iv) Any other funds provided by law;

(i) Those general revenues as may be provided by law;

(ii) Such funds received from the Arkansas State Game and Fish Commission and from the Oil and Gas Commission as may be provided by law;

(iii) Nonrevenue income derived from services provided by the Division of Environmental Quality; and

(iv) Any other funds provided by law;

(5) Arkansas Economic Development Commission Fund Account. (A) The Arkansas Economic Development Commission Fund Account shall be used for the maintenance, operation, and improvement required by the Arkansas Economic Development Commission and the Arkansas Economic Development Council in carrying out the powers, functions, and duties as set out in §§ 15-4-101 , 15-4-102 , 15-4-201 - 15-4-204 , 15-4-206 , 15-4-209 - 15-4-212 , 15-4-501 - 15-4-524 , and 15-10-201 - 15-10-206 , or other duties imposed by law upon the Arkansas Economic Development Commission or the Arkansas Energy Office of the Division of Environmental Quality. (B) The Arkansas Economic Development Commission Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services performed by the various divisions of the Arkansas Economic Development Council; and (iii) Any other funds that may be provided by law;

(A) The Arkansas Economic Development Commission Fund Account shall be used for the maintenance, operation, and improvement required by the Arkansas Economic Development Commission and the Arkansas Economic Development Council in carrying out the powers, functions, and duties as set out in §§ 15-4-101 , 15-4-102 , 15-4-201 - 15-4-204 , 15-4-206 , 15-4-209 - 15-4-212 , 15-4-501 - 15-4-524 , and 15-10-201 - 15-10-206 , or other duties imposed by law upon the Arkansas Economic Development Commission or the Arkansas Energy Office of the Division of Environmental Quality.

(B) The Arkansas Economic Development Commission Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services performed by the various divisions of the Arkansas Economic Development Council; and (iii) Any other funds that may be provided by law;

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services performed by the various divisions of the Arkansas Economic Development Council; and

(iii) Any other funds that may be provided by law;

(6) Division of Higher Education Fund Account. (A) The Division of Higher Education Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Higher Education in carrying out the duties imposed by law upon the Arkansas Higher Education Coordinating Board or the Commission on Coordination of Educational Finance, which was transferred to the Arkansas Higher Education Coordinating Board and to the Department of Higher Education, under the provisions of § 25-7-101 . (B) The Division of Higher Education Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Federal reimbursement on account of eligible expenditures made by the Division of Higher Education; (iii) Nonrevenue income derived from services provided by the Division of Higher Education; and (iv) Any other funds provided by law. (C) Proceeds derived from the repayment of loans, grants, or scholarships funded by the Higher Education Grants Fund Account shall be deposited into the State Treasury fund from which it originated;

(A) The Division of Higher Education Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Higher Education in carrying out the duties imposed by law upon the Arkansas Higher Education Coordinating Board or the Commission on Coordination of Educational Finance, which was transferred to the Arkansas Higher Education Coordinating Board and to the Department of Higher Education, under the provisions of § 25-7-101 .

(B) The Division of Higher Education Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Federal reimbursement on account of eligible expenditures made by the Division of Higher Education; (iii) Nonrevenue income derived from services provided by the Division of Higher Education; and (iv) Any other funds provided by law.

(i) Those general revenues as may be provided by law;

(ii) Federal reimbursement on account of eligible expenditures made by the Division of Higher Education;

(iii) Nonrevenue income derived from services provided by the Division of Higher Education; and

(iv) Any other funds provided by law.

(C) Proceeds derived from the repayment of loans, grants, or scholarships funded by the Higher Education Grants Fund Account shall be deposited into the State Treasury fund from which it originated;

(7) Department of Labor and Licensing Fund Account. (A) The Department of Labor and Licensing Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Labor and Licensing in carrying out those powers, functions, and duties imposed by law upon the Secretary of the Department of Labor and Licensing or the Department of Labor and Licensing, or upon the State Mine Inspector as set out in § 11-7-201 et seq., or any other duties that may be imposed by law upon the Department of Labor and Licensing which was transferred to the Department of Labor and Licensing by § 25-12-101 [repealed]. (B) The Department of Labor and Licensing Fund Account shall consist of: (i) Those general revenues as may be provided by law; and (ii) Any other funds as may be provided by law, including federal reimbursement received on account of eligible expenditures by the various programs of the Department of Labor and Licensing operating from and having appropriations made payable from the Department of Labor and Licensing Fund Account;

(A) The Department of Labor and Licensing Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Labor and Licensing in carrying out those powers, functions, and duties imposed by law upon the Secretary of the Department of Labor and Licensing or the Department of Labor and Licensing, or upon the State Mine Inspector as set out in § 11-7-201 et seq., or any other duties that may be imposed by law upon the Department of Labor and Licensing which was transferred to the Department of Labor and Licensing by § 25-12-101 [repealed].

(B) The Department of Labor and Licensing Fund Account shall consist of: (i) Those general revenues as may be provided by law; and (ii) Any other funds as may be provided by law, including federal reimbursement received on account of eligible expenditures by the various programs of the Department of Labor and Licensing operating from and having appropriations made payable from the Department of Labor and Licensing Fund Account;

(i) Those general revenues as may be provided by law; and

(ii) Any other funds as may be provided by law, including federal reimbursement received on account of eligible expenditures by the various programs of the Department of Labor and Licensing operating from and having appropriations made payable from the Department of Labor and Licensing Fund Account;

(8) Livestock and Poultry Fund Account. (A) The Livestock and Poultry Fund Account shall be used for the maintenance, operation, and improvement of the Arkansas Livestock and Poultry Commission, which was separated from the Department of Commerce [abolished] by Acts 1981, No. 867, § 1, in carrying out the functions, powers, and duties as set out in § 2-33-101 et seq., or other duties imposed by law upon the Arkansas Livestock and Poultry Commission. (B) The Livestock and Poultry Fund Account shall consist of: (i) Those general revenues as may be provided by law; and (ii) Any other funds provided by law;

(A) The Livestock and Poultry Fund Account shall be used for the maintenance, operation, and improvement of the Arkansas Livestock and Poultry Commission, which was separated from the Department of Commerce [abolished] by Acts 1981, No. 867, § 1, in carrying out the functions, powers, and duties as set out in § 2-33-101 et seq., or other duties imposed by law upon the Arkansas Livestock and Poultry Commission.

(B) The Livestock and Poultry Fund Account shall consist of: (i) Those general revenues as may be provided by law; and (ii) Any other funds provided by law;

(i) Those general revenues as may be provided by law; and

(ii) Any other funds provided by law;

(9) Miscellaneous Agencies Fund Account. (A) The Miscellaneous Agencies Fund Account may be used for the state's membership in regional or national associations, grants to certain organizations, and maintenance, operations, and improvements of appropriation units as may be authorized by the General Assembly. (B) The Miscellaneous Agencies Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various agencies and programs funded from the Miscellaneous Agencies Fund Account; (iii) Federal reimbursement received on account of eligible expenditures of the various agencies and programs receiving primary support from the Miscellaneous Agencies Fund Account; (iv) Those special revenues as specified in subdivision (233) and that portion of subdivision (201) in § 19-6-301 of the Revenue Classification Law, § 19-6-101 et seq.; (v) That portion of forfeited registration fees for beer kegs sold for off-site consumption; and (vi) Civil penalties paid or recovered as set out in § 2-24-108(d)(2) . (C) If there are not sufficient funds available in the Miscellaneous Agencies Fund Account to support the amounts appropriated from the Miscellaneous Agencies Fund Account, the Chief Fiscal Officer of the State shall determine the amount of moneys to be made available for each of the appropriations made from the Miscellaneous Agencies Fund Account, after having first provided full funding for all national and regional association dues;

(A) The Miscellaneous Agencies Fund Account may be used for the state's membership in regional or national associations, grants to certain organizations, and maintenance, operations, and improvements of appropriation units as may be authorized by the General Assembly.

(B) The Miscellaneous Agencies Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various agencies and programs funded from the Miscellaneous Agencies Fund Account; (iii) Federal reimbursement received on account of eligible expenditures of the various agencies and programs receiving primary support from the Miscellaneous Agencies Fund Account; (iv) Those special revenues as specified in subdivision (233) and that portion of subdivision (201) in § 19-6-301 of the Revenue Classification Law, § 19-6-101 et seq.; (v) That portion of forfeited registration fees for beer kegs sold for off-site consumption; and (vi) Civil penalties paid or recovered as set out in § 2-24-108(d)(2) .

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the various agencies and programs funded from the Miscellaneous Agencies Fund Account;

(iii) Federal reimbursement received on account of eligible expenditures of the various agencies and programs receiving primary support from the Miscellaneous Agencies Fund Account;

(iv) Those special revenues as specified in subdivision (233) and that portion of subdivision (201) in § 19-6-301 of the Revenue Classification Law, § 19-6-101 et seq.;

(v) That portion of forfeited registration fees for beer kegs sold for off-site consumption; and

(vi) Civil penalties paid or recovered as set out in § 2-24-108(d)(2) .

(C) If there are not sufficient funds available in the Miscellaneous Agencies Fund Account to support the amounts appropriated from the Miscellaneous Agencies Fund Account, the Chief Fiscal Officer of the State shall determine the amount of moneys to be made available for each of the appropriations made from the Miscellaneous Agencies Fund Account, after having first provided full funding for all national and regional association dues;

(10) Division of Arkansas Heritage Fund Account. The Division of Arkansas Heritage Fund Account shall consist of those general revenues as provided by law for the Division of Arkansas Heritage and shall be used for the maintenance, operation, and improvement of the Division of Arkansas Heritage;

(11) Higher Education Grants Fund Account. (A) The Higher Education Grants Fund Account shall be used for the: (i) State's contribution for tuition support for Arkansas students attending out-of-state schools in dentistry, optometry, veterinary, podiatry, osteopathy, and chiropractic; and (ii) (a) Disbursement of funds for the Arkansas Academic Challenge Scholarship Program and other various scholarship, loan, and grant programs as authorized by law and administered by the Division of Higher Education or other state agencies made disbursing agents by the General Assembly from the Higher Education Grants Fund Account. (b) Disbursement of additional funds allocated for the Arkansas Academic Challenge Scholarship Program under this subdivision (11)(A)(ii) shall account for the distribution of up to two million dollars ($2,000,000) by the Division of Higher Education on behalf of students who are enrolled in a technical institute or a vocational-technical institute. (B) The Higher Education Grants Fund Account shall consist of transfers from the Private Career School Student Protection Trust Fund under § 6-51-607 and those general revenues and any other funds as may be provided by law;

(A) The Higher Education Grants Fund Account shall be used for the: (i) State's contribution for tuition support for Arkansas students attending out-of-state schools in dentistry, optometry, veterinary, podiatry, osteopathy, and chiropractic; and (ii) (a) Disbursement of funds for the Arkansas Academic Challenge Scholarship Program and other various scholarship, loan, and grant programs as authorized by law and administered by the Division of Higher Education or other state agencies made disbursing agents by the General Assembly from the Higher Education Grants Fund Account. (b) Disbursement of additional funds allocated for the Arkansas Academic Challenge Scholarship Program under this subdivision (11)(A)(ii) shall account for the distribution of up to two million dollars ($2,000,000) by the Division of Higher Education on behalf of students who are enrolled in a technical institute or a vocational-technical institute.

(i) State's contribution for tuition support for Arkansas students attending out-of-state schools in dentistry, optometry, veterinary, podiatry, osteopathy, and chiropractic; and

(ii) (a) Disbursement of funds for the Arkansas Academic Challenge Scholarship Program and other various scholarship, loan, and grant programs as authorized by law and administered by the Division of Higher Education or other state agencies made disbursing agents by the General Assembly from the Higher Education Grants Fund Account. (b) Disbursement of additional funds allocated for the Arkansas Academic Challenge Scholarship Program under this subdivision (11)(A)(ii) shall account for the distribution of up to two million dollars ($2,000,000) by the Division of Higher Education on behalf of students who are enrolled in a technical institute or a vocational-technical institute.

(a) Disbursement of funds for the Arkansas Academic Challenge Scholarship Program and other various scholarship, loan, and grant programs as authorized by law and administered by the Division of Higher Education or other state agencies made disbursing agents by the General Assembly from the Higher Education Grants Fund Account.

(b) Disbursement of additional funds allocated for the Arkansas Academic Challenge Scholarship Program under this subdivision (11)(A)(ii) shall account for the distribution of up to two million dollars ($2,000,000) by the Division of Higher Education on behalf of students who are enrolled in a technical institute or a vocational-technical institute.

(B) The Higher Education Grants Fund Account shall consist of transfers from the Private Career School Student Protection Trust Fund under § 6-51-607 and those general revenues and any other funds as may be provided by law;

(12) Division of Community Correction Fund Account. (A) The Division of Community Correction Fund Account shall be used for the maintenance, operation, and improvement of the Division of Community Correction required in carrying out those powers, functions, and duties as established by law. (B) The Division of Community Correction Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the probation, parole, post-release supervision, and community correction program; and (iii) Any other funds provided by law, including federal reimbursements received for eligible expenditures by the various programs of the Division of Correction from appropriations made payable from the Division of Community Correction Fund Account;

(A) The Division of Community Correction Fund Account shall be used for the maintenance, operation, and improvement of the Division of Community Correction required in carrying out those powers, functions, and duties as established by law.

(B) The Division of Community Correction Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the probation, parole, post-release supervision, and community correction program; and (iii) Any other funds provided by law, including federal reimbursements received for eligible expenditures by the various programs of the Division of Correction from appropriations made payable from the Division of Community Correction Fund Account;

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the probation, parole, post-release supervision, and community correction program; and

(iii) Any other funds provided by law, including federal reimbursements received for eligible expenditures by the various programs of the Division of Correction from appropriations made payable from the Division of Community Correction Fund Account;

(13) [Repealed.]

(14) Department of Agriculture Fund Account. (A) The Department of Agriculture Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Agriculture in carrying out those powers, functions, and duties imposed by law upon the Secretary of the Department of Agriculture as set out in Title 25, Chapter 38, or any other duties that may be imposed by law upon the Department of Agriculture which were transferred to the Department of Agriculture under the provisions of §§ 25-38-206 and 25-38-211 . (B) The Department of Agriculture Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various divisions of the Department of Agriculture; (iii) Federal reimbursement received on account of eligible expenditures by the various programs of the Department of Agriculture operating from and having appropriations made payable from the Department of Agriculture Fund Account; and (iv) Any other funds as may be provided by law.

(A) The Department of Agriculture Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Agriculture in carrying out those powers, functions, and duties imposed by law upon the Secretary of the Department of Agriculture as set out in Title 25, Chapter 38, or any other duties that may be imposed by law upon the Department of Agriculture which were transferred to the Department of Agriculture under the provisions of §§ 25-38-206 and 25-38-211 .

(B) The Department of Agriculture Fund Account shall consist of: (i) Those general revenues as may be provided by law; (ii) Nonrevenue income derived from services provided by the various divisions of the Department of Agriculture; (iii) Federal reimbursement received on account of eligible expenditures by the various programs of the Department of Agriculture operating from and having appropriations made payable from the Department of Agriculture Fund Account; and (iv) Any other funds as may be provided by law.

(i) Those general revenues as may be provided by law;

(ii) Nonrevenue income derived from services provided by the various divisions of the Department of Agriculture;

(iii) Federal reimbursement received on account of eligible expenditures by the various programs of the Department of Agriculture operating from and having appropriations made payable from the Department of Agriculture Fund Account; and

(iv) Any other funds as may be provided by law.

Amended by Act 2023, No. 659,§ 239, eff. 1/1/2024.

Amended by Act 2023, No. 539,§ 3, eff. 8/1/2023.

Amended by Act 2019, No. 1091,§ 4, eff. 7/24/2019.

Amended by Act 2019, No. 755,§ 8, eff. 7/24/2019.

Amended by Act 2019, No. 873,§ 23, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 984, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 983, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 982, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 981, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 980, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 979, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 978, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 977, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 49, eff. 8/1/2017.

Amended by Act 2017, No. 1127,§ 3, eff. 7/1/2017.

Amended by Act 2017, No. 1127,§ 2, eff. 7/1/2017.

Amended by Act 2017, No. 1083,§ 3, eff. 7/1/2017.

Amended by Act 2017, No. 1083,§ 2, eff. 7/1/2017.

Amended by Act 2016EX3, No. 3,§ 124, eff. 7/1/2016.

Amended by Act 2016EX3, No. 2,§ 124, eff. 7/1/2016.

Amended by Act 2016F, No. 270,§ 2, eff. 7/1/2016.

Amended by Act 2016F, No. 242,§ 2, eff. 7/1/2016.

Amended by Act 2015, No. 1145,§ 4, eff. 7/1/2015.

Amended by Act 2015, No. 1145,§ 3, eff. 7/1/2015.

Amended by Act 2015, No. 1144,§ 4, eff. 7/1/2015.

Amended by Act 2015, No. 1144,§ 3, eff. 7/1/2015.

Acts 1973, No. 750, § 6; 1975, No. 868, §§ 4-7; 1977, No. 955, §§ 7-11; 1979, No. 1115, §§ 2, 9; 1981, No. 938, §§ 4-6; 1983, No. 801, § 9; 1985, No. 888, § 7; A.S.A. 1947, § 13-521; Acts 1989, No. 629, §§ 2, 3, 9; 1993, No. 324, § 3; 1993, No. 728, § 40; 1993, No. 911, § 10; 1993, No. 953, § 16; 1993, No. 1073, § 1; 1995, No. 158, § 22; 1995, No. 455, § 1; 1995, No. 1163, §§ 3-5, 28, 29; 1997, No. 156, § 3; 1997, No. 540, § 41; 1997, No. 1248, §§ 4, 5; 1999, No. 646, § 57; 1999, No. 935, § 6; 1999, No. 1164, § 157; 1999, No. 1323, § 48; 1999, No. 1463, §§ 2, 29; 1999, No. 1508, § 8; 2001, No. 577, § 2; 2001, No. 1646, §§ 2, 20; 2001, No. 1800, § 3; 2003 (1st Ex. Sess.), No. 25, § 15; 2003 (1st Ex. Sess.), No. 55, § 24; 2005, No. 2282, § 9; 2005, No. 2316, § 9; 2007, No. 1032, §§ 2, 3; 2007, No. 1201, §§ 2, 3; 2010, No. 297, § 3; 2011, No. 856, § 2; 2011, No. 1095, § 1; 2011, No. 1115, § 1.

See Act 2015, No. 1145, § 11.
Ark. Code Ann. § 19-12-103 — AR Code / Title 19 / Chapter 12 / Subchapter 1 / Section 19-12-103
Grant of authority to State Board of Finance
Status: in_force

The State Board of Finance is hereby authorized and directed to perform the following duties with respect to the Tobacco Settlement: (a) The State Board of Finance is authorized and directed on behalf of the State of Arkansas to receive all authorized disbursements from the MSA Escrow. The Initial MSA Disbursement and each subsequent MSA Disbursement shall be immediately deposited into the Tobacco Settlement Cash Holding Fund, and distributed from there as prescribed in this chapter. The Office of the Attorney General is directed to take all action necessary to inform the MSA Escrow Agent that the State Board of Finance is authorized to receive such disbursements on behalf of the State. (b) The State Board of Finance shall manage and invest all amounts held in the Tobacco Settlement Cash Holding Fund, the Tobacco Settlement Debt Service Fund, the Arkansas Healthy Century Trust Fund, the Tobacco Settlement Program Fund, the Arkansas Tobacco Settlement Commission Fund, and the Program Accounts, and shall have full power to invest and reinvest the moneys in such funds and accounts and to hold, purchase, sell, assign, transfer, or dispose of any of the investments so made as well as the proceeds of the investments and moneys, pursuant to the following standards: (1) with respect to amounts in the Arkansas Healthy Century Trust Fund, all investments shall be pursuant to and in compliance with the prudent investor and other applicable standards set forth in §§ 24-3-408 [repealed], 24-3-414 [repealed], 24-3-415 [repealed], and 24-3-417 - 24-3-425 [repealed], and § 19-3-518 ; (2) with respect to amounts in the Tobacco Settlement Debt Service Fund, all investments shall be pursuant to and in compliance with the prudent investor and other applicable standards set forth in §§ 24-3-408 [repealed], 24-3-414 [repealed], 24-3-415 [repealed], and 24-3-417 - 24-3-425 [repealed], and § 19-3-518 ; provided further that the types and manner of such investments may be further limited as set forth in § 19-12-105 ; and (3) with respect to amounts held in the Tobacco Settlement Cash Holding Fund, the Tobacco Settlement Program Fund, each of the Program Accounts, and the Arkansas Tobacco Settlement Commission Fund, all investments shall of the type described in § 19-3-510 and shall be made with depositories designated pursuant to § 19-3-507 ; or such investment shall be in certificates of deposit, in securities as outlined in § 23-47-401 without limitation or as approved in the State Board of Finance investment policy. The State Board of Finance shall insure that such investments shall mature or be redeemable at the times needed for disbursements from such funds and accounts pursuant to this chapter. (c) The State Board of Finance is authorized to employ such professionals as it deems necessary and desirable to assist it in properly managing and investing the Arkansas Healthy Century Trust Fund, pursuant to the standards set forth in § 24-3-425 [repealed]. (d) The State Board of Finance is authorized to use investment earnings from the Arkansas Healthy Century Trust Fund to compensate the professionals retained under subsection (d), and to pay the reasonable costs and expenses of the State Board of Finance in administering the funds and accounts created under this chapter and performing all other duties ascribed to it hereunder. (e) On the last day of each month, the State Board of Finance shall provide the Department of Finance and Administration, Office of Accounting with the current balances in the Tobacco Settlement Cash Holding Fund, the Arkansas Healthy Century Trust Fund, the Tobacco Settlement Program Fund, the Tobacco Settlement Debt Service Fund, the Arkansas Tobacco Settlement Commission Fund, and each Program Account. (f) The State Board of Finance is authorized and directed to perform all other tasks that may be assigned to the State Board of Finance pursuant to this chapter. Init. Meas. 2000, No. 1, § 3.

The State Board of Finance is hereby authorized and directed to perform the following duties with respect to the Tobacco Settlement:

(a) The State Board of Finance is authorized and directed on behalf of the State of Arkansas to receive all authorized disbursements from the MSA Escrow. The Initial MSA Disbursement and each subsequent MSA Disbursement shall be immediately deposited into the Tobacco Settlement Cash Holding Fund, and distributed from there as prescribed in this chapter. The Office of the Attorney General is directed to take all action necessary to inform the MSA Escrow Agent that the State Board of Finance is authorized to receive such disbursements on behalf of the State.

(b) The State Board of Finance shall manage and invest all amounts held in the Tobacco Settlement Cash Holding Fund, the Tobacco Settlement Debt Service Fund, the Arkansas Healthy Century Trust Fund, the Tobacco Settlement Program Fund, the Arkansas Tobacco Settlement Commission Fund, and the Program Accounts, and shall have full power to invest and reinvest the moneys in such funds and accounts and to hold, purchase, sell, assign, transfer, or dispose of any of the investments so made as well as the proceeds of the investments and moneys, pursuant to the following standards: (1) with respect to amounts in the Arkansas Healthy Century Trust Fund, all investments shall be pursuant to and in compliance with the prudent investor and other applicable standards set forth in §§ 24-3-408 [repealed], 24-3-414 [repealed], 24-3-415 [repealed], and 24-3-417 - 24-3-425 [repealed], and § 19-3-518 ; (2) with respect to amounts in the Tobacco Settlement Debt Service Fund, all investments shall be pursuant to and in compliance with the prudent investor and other applicable standards set forth in §§ 24-3-408 [repealed], 24-3-414 [repealed], 24-3-415 [repealed], and 24-3-417 - 24-3-425 [repealed], and § 19-3-518 ; provided further that the types and manner of such investments may be further limited as set forth in § 19-12-105 ; and (3) with respect to amounts held in the Tobacco Settlement Cash Holding Fund, the Tobacco Settlement Program Fund, each of the Program Accounts, and the Arkansas Tobacco Settlement Commission Fund, all investments shall of the type described in § 19-3-510 and shall be made with depositories designated pursuant to § 19-3-507 ; or such investment shall be in certificates of deposit, in securities as outlined in § 23-47-401 without limitation or as approved in the State Board of Finance investment policy. The State Board of Finance shall insure that such investments shall mature or be redeemable at the times needed for disbursements from such funds and accounts pursuant to this chapter.

(1) with respect to amounts in the Arkansas Healthy Century Trust Fund, all investments shall be pursuant to and in compliance with the prudent investor and other applicable standards set forth in §§ 24-3-408 [repealed], 24-3-414 [repealed], 24-3-415 [repealed], and 24-3-417 - 24-3-425 [repealed], and § 19-3-518 ;

(2) with respect to amounts in the Tobacco Settlement Debt Service Fund, all investments shall be pursuant to and in compliance with the prudent investor and other applicable standards set forth in §§ 24-3-408 [repealed], 24-3-414 [repealed], 24-3-415 [repealed], and 24-3-417 - 24-3-425 [repealed], and § 19-3-518 ; provided further that the types and manner of such investments may be further limited as set forth in § 19-12-105 ; and

(3) with respect to amounts held in the Tobacco Settlement Cash Holding Fund, the Tobacco Settlement Program Fund, each of the Program Accounts, and the Arkansas Tobacco Settlement Commission Fund, all investments shall of the type described in § 19-3-510 and shall be made with depositories designated pursuant to § 19-3-507 ; or such investment shall be in certificates of deposit, in securities as outlined in § 23-47-401 without limitation or as approved in the State Board of Finance investment policy. The State Board of Finance shall insure that such investments shall mature or be redeemable at the times needed for disbursements from such funds and accounts pursuant to this chapter.

(c) The State Board of Finance is authorized to employ such professionals as it deems necessary and desirable to assist it in properly managing and investing the Arkansas Healthy Century Trust Fund, pursuant to the standards set forth in § 24-3-425 [repealed].

(d) The State Board of Finance is authorized to use investment earnings from the Arkansas Healthy Century Trust Fund to compensate the professionals retained under subsection (d), and to pay the reasonable costs and expenses of the State Board of Finance in administering the funds and accounts created under this chapter and performing all other duties ascribed to it hereunder.

(e) On the last day of each month, the State Board of Finance shall provide the Department of Finance and Administration, Office of Accounting with the current balances in the Tobacco Settlement Cash Holding Fund, the Arkansas Healthy Century Trust Fund, the Tobacco Settlement Program Fund, the Tobacco Settlement Debt Service Fund, the Arkansas Tobacco Settlement Commission Fund, and each Program Account.

(f) The State Board of Finance is authorized and directed to perform all other tasks that may be assigned to the State Board of Finance pursuant to this chapter.

Init. Meas. 2000, No. 1, § 3.
Ark. Code Ann. § 19-11-220 — AR Code / Title 19 / Chapter 11 / Subchapter 2 / Section 19-11-220
Agency procurement officials
Status: in_force

(a) In addition to any state agency authorized by rule to have an agency procurement official, each of the following state agencies may elect to have such an official for commodities, technical and general services, and professional and consultant services, which are not within the exclusive jurisdiction of the State Procurement Director and which are not under state contract: (1) Arkansas Department of Transportation; (2) Arkansas State University-Beebe; (3) Arkansas State University; (4) Arkansas State University system; (5) Arkansas Tech University; (6) Henderson State University; (7) Southern Arkansas University; (8) University of Arkansas at Fayetteville; (9) University of Arkansas Fund entities; (10) University of Arkansas at Little Rock; (11) University of Arkansas at Monticello; (12) University of Arkansas at Pine Bluff; (13) University of Arkansas for Medical Sciences; (14) University of Central Arkansas; (15) Arkansas State University-Mountain Home; (16) Arkansas State University-Newport; (17) Black River Technical College; (18) Cossatot Community College of the University of Arkansas; (19) East Arkansas Community College; (20) National Park College; (21) Arkansas Northeastern College; (22) Arkansas State University Mid-South; (23) North Arkansas College; (24) Northwest Arkansas Community College; (25) Arkansas State University Three Rivers; (26) Ozarka College; (27) Phillips Community College of the University of Arkansas; (28) University of Arkansas Community College at Morrilton; (29) University of Arkansas - Pulaski Technical College; (30) University of Arkansas Community College at Rich Mountain; (31) SAU-Tech; (32) Southeast Arkansas College; (33) South Arkansas College; (34) University of Arkansas Community College at Batesville; (35) University of Arkansas Community College at Hope-Texarkana; (36) University of Arkansas at Fort Smith; and (37) Division of Higher Education. (b) (1) Each official shall manage and establish internal procedures for the procurement office of the state agency authorized to have the official to ensure adequate administrative procedures and controls pursuant to law and the procurement rules. (2) (A) Approval by the Office of State Procurement of contracts administered by the official shall not be required, unless a determination has been made by the Secretary of the Department of Transformation and Shared Services that administrative procedures and controls are not adequate. (B) (i) Such a determination shall result in notification by the secretary of the specific deficiencies and the reasons therefor. (ii) After the notification, approval of contracts by the Office of State Procurement shall be required until the secretary determines that the deficiencies have been corrected. (c) Except for the promulgation by the director of rules authorized in this subchapter and the letting of state contracts, all rights and practices granted herein to the Office of State Procurement and the director are granted to an official in the administration of contracts for the state agency authorized to have the official. (d) Nothing in this section is intended to prohibit a state agency from utilizing the Office of State Procurement in the same manner as state agencies not authorized to have officials. Amended by Act 2023, No. 245,§ 3, eff. 7/1/2023. Amended by Act 2019, No. 315,§ 1761, eff. 7/24/2019. Amended by Act 2019, No. 315,§ 1760, eff. 7/24/2019. Amended by Act 2019, No. 315,§ 1759, eff. 7/24/2019. Amended by Act 2019, No. 204,§ 4, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 6109, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 6108, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 59, eff. 8/1/2017. Amended by Act 2017, No. 179,§ 10, eff. 7/1/2017. Amended by Act 2017, No. 178,§ 8, eff. 7/1/2017. Amended by Act 2016F, No. 141,§ 12, eff. 7/1/2016. Amended by Act 2016F, No. 140,§ 12, eff. 7/1/2016. Amended by Act 2015, No. 218,§ 22, eff. 2/26/2015. Amended by Act 2013, No. 1393,§ 8, eff. 7/1/2013. Acts 1979, No. 482, § 19; 1981, No. 600, §§ 7, 8; A.S.A. 1947, § 14-247; Acts 1991, No. 1018, § 3; 2001, No. 1237, § 12; 2005, No. 1680, § 2; 2009, No. 605, § 21; 2009, No. 606, § 21.

(a) In addition to any state agency authorized by rule to have an agency procurement official, each of the following state agencies may elect to have such an official for commodities, technical and general services, and professional and consultant services, which are not within the exclusive jurisdiction of the State Procurement Director and which are not under state contract: (1) Arkansas Department of Transportation; (2) Arkansas State University-Beebe; (3) Arkansas State University; (4) Arkansas State University system; (5) Arkansas Tech University; (6) Henderson State University; (7) Southern Arkansas University; (8) University of Arkansas at Fayetteville; (9) University of Arkansas Fund entities; (10) University of Arkansas at Little Rock; (11) University of Arkansas at Monticello; (12) University of Arkansas at Pine Bluff; (13) University of Arkansas for Medical Sciences; (14) University of Central Arkansas; (15) Arkansas State University-Mountain Home; (16) Arkansas State University-Newport; (17) Black River Technical College; (18) Cossatot Community College of the University of Arkansas; (19) East Arkansas Community College; (20) National Park College; (21) Arkansas Northeastern College; (22) Arkansas State University Mid-South; (23) North Arkansas College; (24) Northwest Arkansas Community College; (25) Arkansas State University Three Rivers; (26) Ozarka College; (27) Phillips Community College of the University of Arkansas; (28) University of Arkansas Community College at Morrilton; (29) University of Arkansas - Pulaski Technical College; (30) University of Arkansas Community College at Rich Mountain; (31) SAU-Tech; (32) Southeast Arkansas College; (33) South Arkansas College; (34) University of Arkansas Community College at Batesville; (35) University of Arkansas Community College at Hope-Texarkana; (36) University of Arkansas at Fort Smith; and (37) Division of Higher Education.

(1) Arkansas Department of Transportation;

(2) Arkansas State University-Beebe;

(3) Arkansas State University;

(4) Arkansas State University system;

(5) Arkansas Tech University;

(6) Henderson State University;

(7) Southern Arkansas University;

(8) University of Arkansas at Fayetteville;

(9) University of Arkansas Fund entities;

(10) University of Arkansas at Little Rock;

(11) University of Arkansas at Monticello;

(12) University of Arkansas at Pine Bluff;

(13) University of Arkansas for Medical Sciences;

(14) University of Central Arkansas;

(15) Arkansas State University-Mountain Home;

(16) Arkansas State University-Newport;

(17) Black River Technical College;

(18) Cossatot Community College of the University of Arkansas;

(19) East Arkansas Community College;

(20) National Park College;

(21) Arkansas Northeastern College;

(22) Arkansas State University Mid-South;

(23) North Arkansas College;

(24) Northwest Arkansas Community College;

(25) Arkansas State University Three Rivers;

(26) Ozarka College;

(27) Phillips Community College of the University of Arkansas;

(28) University of Arkansas Community College at Morrilton;

(29) University of Arkansas - Pulaski Technical College;

(30) University of Arkansas Community College at Rich Mountain;

(31) SAU-Tech;

(32) Southeast Arkansas College;

(33) South Arkansas College;

(34) University of Arkansas Community College at Batesville;

(35) University of Arkansas Community College at Hope-Texarkana;

(36) University of Arkansas at Fort Smith; and

(37) Division of Higher Education.

(b) (1) Each official shall manage and establish internal procedures for the procurement office of the state agency authorized to have the official to ensure adequate administrative procedures and controls pursuant to law and the procurement rules. (2) (A) Approval by the Office of State Procurement of contracts administered by the official shall not be required, unless a determination has been made by the Secretary of the Department of Transformation and Shared Services that administrative procedures and controls are not adequate. (B) (i) Such a determination shall result in notification by the secretary of the specific deficiencies and the reasons therefor. (ii) After the notification, approval of contracts by the Office of State Procurement shall be required until the secretary determines that the deficiencies have been corrected.

(1) Each official shall manage and establish internal procedures for the procurement office of the state agency authorized to have the official to ensure adequate administrative procedures and controls pursuant to law and the procurement rules.

(2) (A) Approval by the Office of State Procurement of contracts administered by the official shall not be required, unless a determination has been made by the Secretary of the Department of Transformation and Shared Services that administrative procedures and controls are not adequate. (B) (i) Such a determination shall result in notification by the secretary of the specific deficiencies and the reasons therefor. (ii) After the notification, approval of contracts by the Office of State Procurement shall be required until the secretary determines that the deficiencies have been corrected.

(A) Approval by the Office of State Procurement of contracts administered by the official shall not be required, unless a determination has been made by the Secretary of the Department of Transformation and Shared Services that administrative procedures and controls are not adequate.

(B) (i) Such a determination shall result in notification by the secretary of the specific deficiencies and the reasons therefor. (ii) After the notification, approval of contracts by the Office of State Procurement shall be required until the secretary determines that the deficiencies have been corrected.

(i) Such a determination shall result in notification by the secretary of the specific deficiencies and the reasons therefor.

(ii) After the notification, approval of contracts by the Office of State Procurement shall be required until the secretary determines that the deficiencies have been corrected.

(c) Except for the promulgation by the director of rules authorized in this subchapter and the letting of state contracts, all rights and practices granted herein to the Office of State Procurement and the director are granted to an official in the administration of contracts for the state agency authorized to have the official.

(d) Nothing in this section is intended to prohibit a state agency from utilizing the Office of State Procurement in the same manner as state agencies not authorized to have officials.

Amended by Act 2023, No. 245,§ 3, eff. 7/1/2023.

Amended by Act 2019, No. 315,§ 1761, eff. 7/24/2019.

Amended by Act 2019, No. 315,§ 1760, eff. 7/24/2019.

Amended by Act 2019, No. 315,§ 1759, eff. 7/24/2019.

Amended by Act 2019, No. 204,§ 4, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 6109, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 6108, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 59, eff. 8/1/2017.

Amended by Act 2017, No. 179,§ 10, eff. 7/1/2017.

Amended by Act 2017, No. 178,§ 8, eff. 7/1/2017.

Amended by Act 2016F, No. 141,§ 12, eff. 7/1/2016.

Amended by Act 2016F, No. 140,§ 12, eff. 7/1/2016.

Amended by Act 2015, No. 218,§ 22, eff. 2/26/2015.

Amended by Act 2013, No. 1393,§ 8, eff. 7/1/2013.

Acts 1979, No. 482, § 19; 1981, No. 600, §§ 7, 8; A.S.A. 1947, § 14-247; Acts 1991, No. 1018, § 3; 2001, No. 1237, § 12; 2005, No. 1680, § 2; 2009, No. 605, § 21; 2009, No. 606, § 21.
Ark. Code Ann. § 19-5-1238 — AR Code / Title 19 / Chapter 5 / Subchapter 12 / Section 19-5-1238
Sustainable Building Design Revolving Loan Fund
Status: in_force

(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the "Sustainable Building Design Revolving Loan Fund". (b) (1) The Sustainable Building Design Revolving Loan Fund shall consist of funds transferred to it from the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund, or other funds, gifts, bequests, foundation grants and gifts, Governor's Emergency Fund or other emergency funds, federal grants and matching funds, proceeds from bond issues, service charges or fees, interagency transfers of funds, and other funds as may be appropriated by the General Assembly. (2) The Sustainable Building Design Revolving Loan Fund shall consist of funds received from agencies, boards, or commissions to repay loans for the Sustainable Building Design Program for State Agencies, funds made available by the General Assembly from time to time, and such revenues as may be authorized by law. (c) The Sustainable Building Design Revolving Loan Fund shall be used to provide loans to agencies for the program as authorized by law and approved by the Chief Fiscal Officer of the State. Amended by Act 2019, No. 82,§ 17, eff. 7/1/2019. Acts 2009, No. 754, § 7.

(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the "Sustainable Building Design Revolving Loan Fund".

(b) (1) The Sustainable Building Design Revolving Loan Fund shall consist of funds transferred to it from the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund, or other funds, gifts, bequests, foundation grants and gifts, Governor's Emergency Fund or other emergency funds, federal grants and matching funds, proceeds from bond issues, service charges or fees, interagency transfers of funds, and other funds as may be appropriated by the General Assembly. (2) The Sustainable Building Design Revolving Loan Fund shall consist of funds received from agencies, boards, or commissions to repay loans for the Sustainable Building Design Program for State Agencies, funds made available by the General Assembly from time to time, and such revenues as may be authorized by law.

(1) The Sustainable Building Design Revolving Loan Fund shall consist of funds transferred to it from the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund, or other funds, gifts, bequests, foundation grants and gifts, Governor's Emergency Fund or other emergency funds, federal grants and matching funds, proceeds from bond issues, service charges or fees, interagency transfers of funds, and other funds as may be appropriated by the General Assembly.

(2) The Sustainable Building Design Revolving Loan Fund shall consist of funds received from agencies, boards, or commissions to repay loans for the Sustainable Building Design Program for State Agencies, funds made available by the General Assembly from time to time, and such revenues as may be authorized by law.

(c) The Sustainable Building Design Revolving Loan Fund shall be used to provide loans to agencies for the program as authorized by law and approved by the Chief Fiscal Officer of the State.

Amended by Act 2019, No. 82,§ 17, eff. 7/1/2019.

Acts 2009, No. 754, § 7.
Ark. Code Ann. § 19-4-701 — AR Code / Title 19 / Chapter 4 / Subchapter 7 / Section 19-4-701
Fiscal periods of state
Status: in_force

(a) For the purpose of this chapter, relating to the appropriation and disbursement of funds, the fiscal year of the state shall commence on July 1 and shall end on June 30 of the following year; and the biennial period, or "biennium", shall commence on July 1 following the adjournment of the regular session of the General Assembly and end on June 30 two (2) years thereafter. (b) (1) The definition of the fiscal year, for the purposes of this chapter, shall not be construed to affect special appropriations where no fiscal period is defined in the act making such special appropriation or affect the bond year for other fiscal transactions. (2) (A) In the case of special appropriations where the emergency clause has been adopted by the General Assembly and where no period of time is mentioned in the act making the appropriation, the appropriation shall be construed to be available for a two-year period from and after the effective date of the act. (B) In the case of special appropriations where the emergency clause has not been adopted and where no period of time is mentioned in the act making the appropriation, the appropriation shall be construed to become available ninety (90) days after the adjournment of the General Assembly. It shall be available for a two-year period from and after the date the appropriation became available. Acts 1973, No. 876, § 13; A.S.A. 1947, § 13-339.

(a) For the purpose of this chapter, relating to the appropriation and disbursement of funds, the fiscal year of the state shall commence on July 1 and shall end on June 30 of the following year; and the biennial period, or "biennium", shall commence on July 1 following the adjournment of the regular session of the General Assembly and end on June 30 two (2) years thereafter.

(b) (1) The definition of the fiscal year, for the purposes of this chapter, shall not be construed to affect special appropriations where no fiscal period is defined in the act making such special appropriation or affect the bond year for other fiscal transactions. (2) (A) In the case of special appropriations where the emergency clause has been adopted by the General Assembly and where no period of time is mentioned in the act making the appropriation, the appropriation shall be construed to be available for a two-year period from and after the effective date of the act. (B) In the case of special appropriations where the emergency clause has not been adopted and where no period of time is mentioned in the act making the appropriation, the appropriation shall be construed to become available ninety (90) days after the adjournment of the General Assembly. It shall be available for a two-year period from and after the date the appropriation became available.

(1) The definition of the fiscal year, for the purposes of this chapter, shall not be construed to affect special appropriations where no fiscal period is defined in the act making such special appropriation or affect the bond year for other fiscal transactions.

(2) (A) In the case of special appropriations where the emergency clause has been adopted by the General Assembly and where no period of time is mentioned in the act making the appropriation, the appropriation shall be construed to be available for a two-year period from and after the effective date of the act. (B) In the case of special appropriations where the emergency clause has not been adopted and where no period of time is mentioned in the act making the appropriation, the appropriation shall be construed to become available ninety (90) days after the adjournment of the General Assembly. It shall be available for a two-year period from and after the date the appropriation became available.

(A) In the case of special appropriations where the emergency clause has been adopted by the General Assembly and where no period of time is mentioned in the act making the appropriation, the appropriation shall be construed to be available for a two-year period from and after the effective date of the act.

(B) In the case of special appropriations where the emergency clause has not been adopted and where no period of time is mentioned in the act making the appropriation, the appropriation shall be construed to become available ninety (90) days after the adjournment of the General Assembly. It shall be available for a two-year period from and after the date the appropriation became available.

Acts 1973, No. 876, § 13; A.S.A. 1947, § 13-339.
Ark. Code Ann. § 19-11-275 — AR Code / Title 19 / Chapter 11 / Subchapter 2 / Section 19-11-275
Tracking requirements
Status: in_force

(a) The State Procurement Director, each agency procurement official, and any state agency with procurement authority under a delegation order shall track the following for the procurements they conduct and the contracts they execute: (1) Each protest received and the resolution of the protest; (2) The outcome of any negotiations under this chapter; and (3) The anticipated procurement needs of the state agency based on the contracts that: (A) Are set to expire during the next twelve (12) months; and (B) Will require a new solicitation in the next twelve (12) months. (b) Each agency procurement official and each state agency with procurement authority under a delegation order shall report the information obtained under subsection (a) of this section to the Office of State Procurement. Added by Act 2019, No. 417,§ 8, eff. 7/24/2019.

(a) The State Procurement Director, each agency procurement official, and any state agency with procurement authority under a delegation order shall track the following for the procurements they conduct and the contracts they execute: (1) Each protest received and the resolution of the protest; (2) The outcome of any negotiations under this chapter; and (3) The anticipated procurement needs of the state agency based on the contracts that: (A) Are set to expire during the next twelve (12) months; and (B) Will require a new solicitation in the next twelve (12) months.

(1) Each protest received and the resolution of the protest;

(2) The outcome of any negotiations under this chapter; and

(3) The anticipated procurement needs of the state agency based on the contracts that: (A) Are set to expire during the next twelve (12) months; and (B) Will require a new solicitation in the next twelve (12) months.

(A) Are set to expire during the next twelve (12) months; and

(B) Will require a new solicitation in the next twelve (12) months.

(b) Each agency procurement official and each state agency with procurement authority under a delegation order shall report the information obtained under subsection (a) of this section to the Office of State Procurement.

Added by Act 2019, No. 417,§ 8, eff. 7/24/2019.
Ark. Code Ann. § 19-7-503 — AR Code / Title 19 / Chapter 7 / Subchapter 5 / Section 19-7-503
Additional procedures and limitations
Status: in_force

In addition to the limitations and procedures established in § 19-7-502 , the following additional procedures and limitations shall be held in strict compliance: (1) All new or additional federal funds or new or additional state funds under the Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., expended by the benefiting agency under the authority of any appropriation provided by the General Assembly for such purposes and transferred through the provisions and procedures established in this section shall be deposited into, and expended from, the State Treasury; (2) (A) Appropriations authorized by the General Assembly for such purpose and transferred pursuant to the procedures set out in this section shall be strictly used for the expenditure of the Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., grant-in-aid moneys or other federal grant-in-aid moneys received, reimbursements from the federal government, and local or private funds designated as matching funds for these federal projects. (B) Amounts appropriated under subdivision (2)(A) of this section shall be deposited into the State Treasury for the benefit of the State of Arkansas, or any of its agencies, for use in emergency relief needs or for the operation of any Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., or its successor's, programs or any other programs approved by the federal government for which no appropriations or insufficient appropriations were provided elsewhere for such purposes; (3) (A) Additional positions authorized under § 19-7-502 shall be paid from the Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., funds deposited into the State Treasury for that specific Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., or its successor's, program as may be authorized through the provisions of this subchapter or from federal, local, or private funds deposited into the State Treasury for that specific federal program as may be authorized through this subchapter. (B) However, general, special, trust, or miscellaneous state funds may not be used for the purpose of paying salaries of the positions so authorized; (4) The Chief Fiscal Officer of the State may promulgate rules he or she may deem necessary and proper in order to carry out this subchapter; (5) Sections 19-4-1807 and 19-4-1901 , or their successors, that establish the federal grants, aid, and reimbursements procedures and federal funds procedures of the General Accounting and Budgetary Procedures Law, § 19-4-101 et seq., shall be strictly complied with; (6) Unless provided elsewhere, all federal funds received by state agencies, departments, boards, and commissions benefiting from the establishment of the biennial operations appropriation acts authorized by the General Assembly for new federal or Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., or its successor's, programs shall be deposited into the State Treasury, except when such deposit is expressly prohibited, in writing, as a condition for approval of the grant or reimbursement by the federal grant or agency; and (7) An appropriation as authorized by the General Assembly for new federal or Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., or its successor's, programs that the Chief Fiscal Officer of the State transfers or causes to be transferred to the various agencies shall not be utilized for entering into or making payments for personal service contracts. Amended by Act 2015, No. 907,§ 5, eff. 7/1/2015. Acts 1983, No. 346, § 3; A.S.A. 1947, § 13-756; Acts 2001, No. 1646, § 18.

In addition to the limitations and procedures established in § 19-7-502 , the following additional procedures and limitations shall be held in strict compliance:

(1) All new or additional federal funds or new or additional state funds under the Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., expended by the benefiting agency under the authority of any appropriation provided by the General Assembly for such purposes and transferred through the provisions and procedures established in this section shall be deposited into, and expended from, the State Treasury;

(2) (A) Appropriations authorized by the General Assembly for such purpose and transferred pursuant to the procedures set out in this section shall be strictly used for the expenditure of the Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., grant-in-aid moneys or other federal grant-in-aid moneys received, reimbursements from the federal government, and local or private funds designated as matching funds for these federal projects. (B) Amounts appropriated under subdivision (2)(A) of this section shall be deposited into the State Treasury for the benefit of the State of Arkansas, or any of its agencies, for use in emergency relief needs or for the operation of any Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., or its successor's, programs or any other programs approved by the federal government for which no appropriations or insufficient appropriations were provided elsewhere for such purposes;

(A) Appropriations authorized by the General Assembly for such purpose and transferred pursuant to the procedures set out in this section shall be strictly used for the expenditure of the Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., grant-in-aid moneys or other federal grant-in-aid moneys received, reimbursements from the federal government, and local or private funds designated as matching funds for these federal projects.

(B) Amounts appropriated under subdivision (2)(A) of this section shall be deposited into the State Treasury for the benefit of the State of Arkansas, or any of its agencies, for use in emergency relief needs or for the operation of any Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., or its successor's, programs or any other programs approved by the federal government for which no appropriations or insufficient appropriations were provided elsewhere for such purposes;

(3) (A) Additional positions authorized under § 19-7-502 shall be paid from the Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., funds deposited into the State Treasury for that specific Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., or its successor's, program as may be authorized through the provisions of this subchapter or from federal, local, or private funds deposited into the State Treasury for that specific federal program as may be authorized through this subchapter. (B) However, general, special, trust, or miscellaneous state funds may not be used for the purpose of paying salaries of the positions so authorized;

(A) Additional positions authorized under § 19-7-502 shall be paid from the Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., funds deposited into the State Treasury for that specific Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., or its successor's, program as may be authorized through the provisions of this subchapter or from federal, local, or private funds deposited into the State Treasury for that specific federal program as may be authorized through this subchapter.

(B) However, general, special, trust, or miscellaneous state funds may not be used for the purpose of paying salaries of the positions so authorized;

(4) The Chief Fiscal Officer of the State may promulgate rules he or she may deem necessary and proper in order to carry out this subchapter;

(5) Sections 19-4-1807 and 19-4-1901 , or their successors, that establish the federal grants, aid, and reimbursements procedures and federal funds procedures of the General Accounting and Budgetary Procedures Law, § 19-4-101 et seq., shall be strictly complied with;

(6) Unless provided elsewhere, all federal funds received by state agencies, departments, boards, and commissions benefiting from the establishment of the biennial operations appropriation acts authorized by the General Assembly for new federal or Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., or its successor's, programs shall be deposited into the State Treasury, except when such deposit is expressly prohibited, in writing, as a condition for approval of the grant or reimbursement by the federal grant or agency; and

(7) An appropriation as authorized by the General Assembly for new federal or Arkansas Workforce Innovation and Opportunity Act, § 15-4-3701 et seq., or its successor's, programs that the Chief Fiscal Officer of the State transfers or causes to be transferred to the various agencies shall not be utilized for entering into or making payments for personal service contracts.

Amended by Act 2015, No. 907,§ 5, eff. 7/1/2015.

Acts 1983, No. 346, § 3; A.S.A. 1947, § 13-756; Acts 2001, No. 1646, § 18.
Ark. Code Ann. § 19-5-983 — AR Code / Title 19 / Chapter 5 / Subchapter 9 / Section 19-5-983
Land Reclamation Fund
Status: in_force

(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the "Land Reclamation Fund". (b) (1) The fund shall consist of open-cut mining civil penalties and bond forfeiture amounts, quarry operation reclamation, operation, and safe closure fees, fines, and bond forfeitures, gifts, grants, donations, and such other funds as may be made available by the General Assembly, including all interest earned on moneys in the fund. (2) The fund shall be used for the reclamation of affected lands as administered by the Division of Environmental Quality as set out in The Arkansas Open-Cut Land Reclamation Act, § 15-57-301 et seq., and for contract awards for affected lands as required by the Arkansas Quarry Operation, Reclamation, and Safe Closure Act, § 15-57-401 et seq. Amended by Act 2019, No. 910,§ 3191, eff. 7/1/2019. Acts 1993, No. 1073, § 11; 1999, No. 1164, § 164; 1999, No. 1463, § 15.

(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the "Land Reclamation Fund".

(b) (1) The fund shall consist of open-cut mining civil penalties and bond forfeiture amounts, quarry operation reclamation, operation, and safe closure fees, fines, and bond forfeitures, gifts, grants, donations, and such other funds as may be made available by the General Assembly, including all interest earned on moneys in the fund. (2) The fund shall be used for the reclamation of affected lands as administered by the Division of Environmental Quality as set out in The Arkansas Open-Cut Land Reclamation Act, § 15-57-301 et seq., and for contract awards for affected lands as required by the Arkansas Quarry Operation, Reclamation, and Safe Closure Act, § 15-57-401 et seq.

(1) The fund shall consist of open-cut mining civil penalties and bond forfeiture amounts, quarry operation reclamation, operation, and safe closure fees, fines, and bond forfeitures, gifts, grants, donations, and such other funds as may be made available by the General Assembly, including all interest earned on moneys in the fund.

(2) The fund shall be used for the reclamation of affected lands as administered by the Division of Environmental Quality as set out in The Arkansas Open-Cut Land Reclamation Act, § 15-57-301 et seq., and for contract awards for affected lands as required by the Arkansas Quarry Operation, Reclamation, and Safe Closure Act, § 15-57-401 et seq.

Amended by Act 2019, No. 910,§ 3191, eff. 7/1/2019.

Acts 1993, No. 1073, § 11; 1999, No. 1164, § 164; 1999, No. 1463, § 15.
Ark. Code Ann. § 19-6-201 — AR Code / Title 19 / Chapter 6 / Subchapter 2 / Section 19-6-201
General revenues enumerated
Status: in_force

The general revenues of the state, as provided by law, shall consist of the following, as described by their commonly known titles: (1) Sales taxes, as enacted by Acts 1941, No. 386, known as the "Arkansas Gross Receipts Act of 1941", and all laws supplemental or amendatory thereto, § 26-52-101 et seq.; (2) Use taxes as enacted by Acts 1949, No. 487, known as the "Arkansas Compensating Tax Act of 1949", Acts 1971, No. 222, and all laws supplemental or amendatory thereto, § 26-53-101 et seq.; (3) Corporation franchise taxes, as enacted by Acts 1979, No. 889, known as the "Arkansas Corporate Franchise Tax Act of 1979", and all laws amendatory thereto, § 26-54-101 et seq.; (4) Corporation income taxes, as enacted by Acts 1929, No. 118, known as the "Income Tax Act of 1929", Acts 1941, No. 129, and all laws amendatory thereto, § 26-51-101 et seq., with the exception of those additional corporate income taxes set aside as special revenue by § 26-51-205(c)(2) ; (5) Individual income taxes, as enacted by Acts 1929, No. 118, known as the "Income Tax Act of 1929", and all laws amendatory thereto, § 26-51-101 et seq.; (6) Cigarette taxes and permits and other tobacco products taxes and permits, as enacted by Acts 1977, No. 546, known as the "Arkansas Tobacco Products Tax Act of 1977", and all laws amendatory thereto, § 26-57-201 et seq.; (7) Escheat of unclaimed property, as enacted by Acts 1999, No. 850, known as the "Unclaimed Property Act", and all laws amendatory thereto, § 18-28-201 et seq.; (8) [Repealed.] (9) Seventy-five percent (75%) of all severance taxes, with the exception of the taxes paid to sever timber and timber products, the severance tax collected on natural gas, and those portions of severance taxes designated as special revenues in § 19-6-301 , as enacted by Acts 1947, No. 136, and all laws amendatory thereto, §§ 26-58-101 - 26-58-103 , 26-58-106 - 26-58-111 , 26-58-114 - 26-58-116 , 26-58-118 - 26-58-120 , 26-58-123 , and 26-58-124 ; (10) Sand, gravel, oil, coal, and other mineral royalties, as enacted by Acts 1975, No. 524, and all laws amendatory thereto, §§ 22-5-801 - 22-5-813 ; (11) Oil and gas leases, as enacted by Acts 1975, No. 524, and all laws amendatory thereto, §§ 22-5-801 - 22-5-813 ; (12) Petroleum trade practices civil penalties, as enacted by Acts 1993, No. 380; (13) Estate taxes, as enacted by Acts 1941, No. 136, known as the "Estate Tax Law of Arkansas", and all laws amendatory thereto, §§ 26-59-101 - 26-59-107 , 26-59-109 - 26-59-114 , 26-59-116 - 26-59-119 , 26-59-121 , and 26-59-122 ; (14) Those portions of real estate transfer taxes, as enacted by Acts 1971, No. 275, and all laws amendatory thereto, §§ 26-60-101 - 26-60-103 and 26-60-105 - 26-60-112 ; (15) State Insurance Department Trust Fund moneys in excess of an amount equal to one (1) fiscal year budget for the State Insurance Department, § 23-61-710(c) ; (16) Large truck speeding fines, § 27-50-311 ; (17) Employment agency licenses, as enacted by Acts 1975, No. 493, known as the "Arkansas Private Employment Agency Act of 1975", and all laws amendatory thereto, § 11-11-201 et seq.; (18) [Repealed.] (19) Insurance premium taxes, as enacted by Acts 1959, No. 148, known as the "Arkansas Insurance Code", §§ 23-60-101 - 23-60-108 , 23-60-110 , 23-61-101 - 23-61-112 , 23-61-201 - 23-61-206 , 23-61-301 - 23-61-307 , 23-61-401 , 23-61-402 , 23-62-101 - 23-62-108 , 23-62-201 , 23-62-202 , former § 23-62-203 , § 23-62-204 , § 23-62-205 , § 23-63-101 [repealed], §§ 23-63-102 - 23-63-104 , 23-63-201 - 23-63-216 , 23-63-301 , 23-63-302 , §§ 23-63-401 - 23-63-404 [repealed], §§ 23-63-601 - 23-63-604 , §§ 23-63-605 - 23-63-609 [repealed], §§ 23-63-610 - 23-63-613 , 23-63-701 , 23-63-801 - 23-63-833 , 23-63-835 , 23-63-836 [as added by Acts 1983, No. 522], 23-63-837 [as added by Acts 1983, No. 522], § 23-63-838 [repealed], §§ 23-63-901 - 23-63-912 , 23-63-1001 - 23-63-1004 , 23-64-101 - 23-64-103 , 23-64-201 - 23-64-205 , § 23-64-206 [repealed], § 23-64-207 , § 23-64-208 [repealed], §§ 23-64-209 , 23-64-210 , §§ 23-64-211 - 23-64-213 [repealed], §§ 23-64-214 - 23-64-221 , § 23-64-222 [repealed], §§ 23-64-223 - 23-64-227 , 23-65-101 - 23-65-104 , 23-65-201 - 23-65-205 , 23-65-301 - 23-65-319 , 23-66-201 - 23-66-213 , § 23-66-214 [repealed], §§ 23-66-301 - 23-66-306 , 23-66-308 - 23-66-311 , 23-66-313 , 23-66-314 , 23-68-101 - 23-68-113 , 23-68-115 - 23-68-132 , 23-69-101 - 23-69-103 , 23-69-105 - 23-69-141 , 23-69-143 , 23-69-149 - 23-69-156 , 23-70-101 - 23-70-124 , 23-71-101 - 23-71-116 , 23-72-101 - 23-72-122 , 23-73-101 - 23-73-107 , § 23-73-108 [repealed], § 23-73-109 [repealed], §§ 23-73-110 - 23-73-116 , former §§ 23-74-101 - 23-74-105 , §§ 23-74-106 - 23-74-141 [repealed], §§ 23-75-101 - 23-75-116 , § 23-75-117 [repealed], §§ 23-75-118 - 23-75-120 , 23-79-101 - 23-79-106 , 23-79-109 - 23-79-128 , 23-79-131 - 23-79-134 , 23-79-202 - 23-79-210 , 23-81-101 - 23-81-117 , 23-81-120 - 23-81-136 , 23-81-201 - 23-81-213 , 23-82-101 - 23-82-118 , 23-84-101 - 23-84-111 , 23-85-101 - 23-85-131 , 23-86-101 - 23-86-104 , 23-86-106 - 23-86-109 , 23-86-112 , 23-87-101 - 23-87-119 , 23-88-101 , 23-89-101 , 23-89-102 , 26-57-601 - 26-57-605 , 26-57-607 , 26-57-608 , and 26-57-610 and all laws amendatory thereto, with the exception of those premium taxes set aside for the various municipal firemen's pension and relief funds, for the various police officers' pension and relief funds, and for the Workers' Compensation Commission and, with the exception of those additional premium taxes set aside for the Fire Protection Premium Tax Fund, § 26-57-614 , and insurance premium taxes from domestic insurers not maintaining a home office in this state as enacted by Acts 1979, No. 908, and all laws amendatory thereto, §§ 23-60-102 , 26-57-601 - 26-57-605 , and 26-57-607 ; (20) Horse racing taxes and fees, including the portion of all moneys wagered, as set out in Acts 1957, No. 46, § 23, as amended, §§ 23-110-406 , 23-110-407 , § 23-110-408 [repealed], and §§ 23-110-409 and 23-110-410 , the annual license fee, ten percent (10%) of admissions or ten cents (10¢) per admission, whichever sum is greater, one-third (1/3) of the unredeemed pari-mutuel tickets, and the license fees of owners, trainers, jockeys, and jockeys' agents, all as enacted by Acts 1957, No. 46, known as the "Arkansas Horse Racing Law", and all laws amendatory thereto, §§ 23-110-101 - 23-110-104 , 23-110-201 - 23-110-205 , 23-110-301 - 23-110-307 , 23-110-401 - 23-110-403 , § 23-110-404 [repealed], §§ 23-110-405 - 23-110-407 , § 23-110-408 [repealed], and §§ 23-110-409 - 23-110-415 ; (21) Dog racing taxes and fees, including three percent (3%) of all moneys wagered up to and including one hundred twenty-five million dollars ($125,000,000) and seven percent (7%) of all moneys wagered in excess of one hundred twenty-five million dollars ($125,000,000) per calendar year at two hundred forty-four (244) days of racing, one-third (1/3) of the odd cents or breaks, the daily operating license fee and fees paid by each greyhound owner and trainer, simulcast taxes of two percent (2%) of all moneys wagered up to and including three hundred fifty thousand dollars ($350,000), three percent (3%) in excess of three hundred fifty thousand dollars ($350,000) but less than or equal to five hundred thousand dollars ($500,000), and six percent (6%) in excess of five hundred thousand dollars ($500,000), per racing performance and ten percent (10%) of admissions or ten cents (10¢) per admission, whichever sum is greater, as enacted by Acts 1957, No. 191, known as the "Arkansas Greyhound Racing Law", §§ 23-111-101 - 23-111-104 , 23-111-201 - 23-111-205 , 23-111-301 - 23-111-308 , 23-111-501 , 23-111-506 , § 23-111-507 [repealed], and §§ 23-111-508 - 23-111-514 , and all laws amendatory thereto, and the additional four (4) of six (6) days of racing authorized in § 23-111-504 ; (22) Alcoholic beverages taxes, permits, licenses, and fees, including the following: (A) Liquor gallonage taxes and imported wine taxes, as enacted by Acts 1935, No. 109, and all laws amendatory thereto, §§ 3-7-101 - 3-7-110 ; (B) Permits and fees for manufacturer and dispensary privileges, as enacted by Acts 1935, No. 108, known as the "Arkansas Alcoholic Control Act", and all laws amendatory thereto, §§ 3-1-101 - 3-1-103 , 3-2-101 , 3-2-205 , 3-3-101 - 3-3-103 , 3-3-212 , 3-3-401 , 3-3-404 , 3-3-405 , 3-4-101 - 3-4-103 , 3-4-201 , 3-4-202 , 3-4-207 - 3-4-211 , 3-4-213 , 3-4-214 , 3-4-217 , 3-4-219 , 3-4-220 , 3-4-301 - 3-4-303 , 3-4-501 , 3-4-503 , 3-4-601 - 3-4-605 , 3-8-301 , 3-8-303 , 3-8-305 - 3-8-310 , 3-8-313 - 3-8-317 , 3-9-237 , and 23-12-708 , but not including fees for grocery store wine permits authorized under § 3-5-1802 ; (C) Nonintoxicating beer and wine taxes, as enacted by Acts 1933 (1st Ex. Sess.), No. 7, and all laws amendatory thereto, §§ 3-5-201 - 3-5-207 , 3-5-209 - 3-5-221 , 3-5-223 - 3-5-225 , and 3-8-401 ; (D) Brandy taxes and fees, as enacted by Acts 1953, No. 163, known as the "Native Brandy Law", and all laws amendatory thereto, § 3-6-101 et seq.; (E) The additional taxes on native wine and beer and the additional permits fees for retail liquor and beer permits and wholesale liquor and beer permits, as enacted by Acts 1969, No. 271, and all laws amendatory thereto, §§ 3-7-111 and 3-7-506 ; (F) The additional taxes on liquor and native wine, as enacted by Acts 1949, No. 282, and all laws amendatory thereto, §§ 3-3-314 and 3-7-111 ; (G) The special alcoholic beverage excise taxes, as enacted by Acts 1951, No. 252, and all laws amendatory thereto, §§ 3-7-201 and 3-7-205 ; (H) Wholesale and retail permits and fees for the sale of liquor and beer, as enacted by Acts 1933 (1st Ex. Sess.), No. 7, and all laws amendatory thereto, §§ 3-5-201 - 3-5-207 , 3-5-209 - 3-5-221 , 3-5-223 - 3-5-225 , and 3-8-401 ; (I) Restaurant wine permits, as enacted by Acts 1965, No. 120, and all laws amendatory thereto, §§ 3-9-301 - 3-9-303 and 3-9-305 - 3-9-307 ; (J) Permits and taxes on alcoholic beverages sold for on-premises consumption, as enacted by Acts 1969, No. 132, and all laws amendatory thereto, §§ 3-9-201 - 3-9-214 , 3-9-221 - 3-9-225 , and 3-9-232 - 3-9-237 ; (K) Seventy cents (70¢) per gallon of the tax levied upon native wine, permits and fees, as enacted by §§ 3-5-401 - 3-5-412 [repealed]; and (L) Wine sales on-premise licenses, §§ 3-9-601 - 3-9-606 ; (23) Sale of confiscated alcoholic beverages, as enacted by Acts 1947, No. 423, and all laws amendatory thereto, §§ 3-3-301 - 3-3-303 , § 3-3-304 [repealed], § 3-3-308 [repealed], and §§ 3-3-311 - 3-3-314 ; (24) Fees collected by the Alcoholic Beverage Control Division for transcripts and fines for violations, as enacted by Acts 1981, No. 790, and all laws amendatory thereto, §§ 3-2-201 , 3-2-217 , 3-4-213 , 3-4-401 - 3-4-406 , 3-4-502 , 3-5-305 , and 3-5-306 ; (25) Any fines, penalties, or court costs received in connection with the collection of any of the revenues enumerated in this section; (26) Any other taxes, fees, license fees, and permits required to be deposited into the State Treasury as provided by law and not otherwise classified; (27) Savings and loan associations' application fees, annual fees, amendment fees, examination fees, broker's license fees, and other miscellaneous fees, as enacted by Acts 1963, No. 227, §§ 23-37-101 - 23-37-107 , 23-37-201 , 23-37-202 , 23-37-204 , 23-37-206 - 23-37-212 , 23-37-214 , 23-37-301 - 23-37-315 , 23-37-401 , 23-37-403 , 23-37-405 , 23-37-406 , 23-37-501 - 23-37-510 , 23-37-512 , 23-37-601 , and 23-37-701 - 23-37-705 ; (28) Credit union charter fees, annual supervision fees, and examination fees, as enacted by Acts 1971, No. 132, § 23-35-101 et seq.; (29) Sale of checks, investigation fees, annual license fees, semiannual reports filing fees, and examination fees, as enacted by Acts 1965, No. 124, known as the "Sale of Checks Act", § 23-41-101 et seq. [repealed]; (30) Securities division fees, including loan broker's licenses, mortgage loan company licenses, broker-dealer licenses, agent licenses, investment advisor licenses, agent examination fees, broker-dealer examination fees, statement filing fees, quarterly reports, and proof of exemption filing fees, all as enacted by Acts 1959, No. 254, known as the "Arkansas Securities Act", and all laws amendatory thereto, §§ 23-42-101 - 23-42-110 , 23-42-201 - 23-42-212 , 23-42-301 - 23-42-308 , 23-42-401 - 23-42-405 , and 23-42-501 - 23-42-507 ; (31) Professional fundraiser and solicitor fees, as enacted by §§ 4-28-401 - 4-28-416 ; (32) Unclaimed security deposits, as enacted by Acts 1969, No. 296, as amended by Acts 1975, No. 1007, §§ 27-19-306 , 27-19-408 , 27-19-501 , 27-19-503 , 27-19-603 , 27-19-609 , 27-19-610 , 27-19-612 , 27-19-619 - 27-19-621 , and 27-19-706 - 27-19-708 ; (33) Vending devices sales taxes, as enacted in § 26-57-1001 et seq. and that portion of vending device decal fees and penalties provided in the Vending Devices Decal Act of 1997, § 26-57-1201 et seq.; (34) Anonymous campaign contributions of fifty dollars ($50.00) or more, as enacted by Acts 1975, No. 788, and all laws amendatory thereto, §§ 7-6-201 - 7-6-210 , 7-6-211 [repealed], 7-6-212 [repealed], 7-6-213 , and 7-6-214 ; (35) Telephonic sellers registration fees, § 4-99-104 ; (36) [Repealed.] (37) Arkansas Department of Transportation miscellaneous fees, permits, penalties, and fines, as enacted by Acts 1955, No. 397, known as the "Arkansas Motor Carrier Act, 1955", and all laws amendatory thereto, § 23-13-201 et seq.; (38) Radiation protection civil penalties, as enacted by Acts 1980 (1st Ex. Sess.), No. 67, and all laws amendatory thereto, § 20-21-401 et seq.; (39) That portion of the reinstatement fees under § 5-65-119(a)(2)(C) , and that portion of the reinstatement fees under §§ 5-65-304(d) and 5-65-310(f) ; (40) Short-term rental of tangible personal property tax, § 26-63-301 ; (41) Excess campaign contributions, as enacted by § 7-6-203 ; (42) Retail pet store registration fees, as enacted by § 4-97-104 ; (43) Rental vehicle tax, § 26-63-302 ; (44) Residential moving tax, § 26-63-303 ; (45) Arkansas Quarry Operation, Reclamation, and Safe Closure Act fees, fines, and bond forfeiture amounts, § 15-57-401 et seq.; (46) [Repealed.] (47) [Repealed.] (48) Arkansas Feed Law of 1997 penalties, § 2-37-113 ; (49) Election, voter registration law, and State Board of Election Commissioners fines, § 7-4-118 [repealed]; (50) Remaining funds on dissolution of ballot question committees or legislative question committees, § 7-9-404 ; (51) Uniform Athlete Agents Act registration and renewal fees, § 17-16-109 ; (52) Until July 1, 2011, moneys in excess of one million dollars ($1,000,000) in the Securities Department Fund from collections of securities agents initial or renewal registration filing fees and securities registration statement filing fees, § 23-42-211(a)(4) ; (53) Human cloning fines, § 20-16-1002 ; (54) The first three dollars ($3.00) of each unregistered vehicle temporary preprinted paper buyer's tag fee, § 27-14-1705 ; (55) Electronic games of skill privilege fees and all permit or license fees, penalties, and fines received by the Arkansas Racing Commission, § 23-113-604 ; (56) Prohibited employment of relatives civil penalties, § 25-16-1001 et seq.; (57) The first six hundred seventy-five thousand dollars ($675,000) of the five percent (5%) of the severance tax collected on natural gas at the rates enacted by § 26-58-111(5) ; (58) Seventy-six and six-tenths percent (76.6%) of all taxes, interest, penalties, and costs on taxes levied on the gross receipts or gross proceeds derived from the sale of food and food ingredients, § 26-52-317(c)(1)(A) ; (59) Seventy-six and six-tenths percent (76.6%) of the tax, interest, penalties, and costs received on excise taxes levied on the gross receipts or gross proceeds derived from the sale of natural gas and electricity to a manufacturer for use directly in the actual manufacturing process, § 26-52-319(a)(1)(A) ; (60) Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received on taxes levied on the privilege of storing, using, distributing, or using food and food ingredients, § 26-53-145(c)(1)(A) ; (61) Seventy-six and six-tenths percent (76.6%) of the tax, interest, penalties, and costs received on excise taxes levied on the sales price of natural gas and electricity purchased by a manufacturer for use directly in the actual manufacturing process, § 26-53-148(a)(1)(A) ; (62) Seventy-six and six-tenths percent (76.6%) of the excise taxes levied on all dyed distillate special fuel sold, used, or utilized in the state, § 26-56-224(c)(1) ; (63) That portion of Unified Carrier Registration Act of 2005, Pub. L. No. 109-59, § 4301 et seq. - fines and penalties, § 23-13-605 ; (64) Charitable bingo and raffle license fees and excise taxes levied as enacted by §§ 23-114-302 , 23-114-307 , and 23-114-601 ; (65) Additional tax on cigarettes and tobacco products other than cigarettes, as enacted by Acts 2009, No. 180, and all laws amendatory thereto, § 26-57-801 et seq.; (66) Partial-birth abortion civil fines and penalties, as enacted by Acts 2009, No. 196, and all laws amendatory thereto, the Partial-Birth Abortion Ban Act, § 20-16-1201 et seq.; (67) International student exchange visitor placement organization registration fees, as enacted by Acts 2009, No. 966, and all laws amendatory thereto, the International Student Exchange Visitor Placement Organization Registration Act, § 6-18-1701 et seq.; (68) [Repealed.] (69) Certification of tobacco product manufacturers civil penalties, § 26-57-1303(a)(10)(B) ; (70) Sale, distribution, and stamping of tobacco products civil penalties, § 26-57-1306(f)(1) ; (71) Permit fees or taxes, label fees, penalties, fines, proceeds of all forfeitures, special inspection fees and costs as enacted by Acts 2013, No. 483, and all laws amendatory thereto, the Direct Shipment of Vinous Liquor Act, § 3-5-1701 et seq.; (72) The first four and one-half (41/2) mills on gas assessments levied each fiscal year until July 1, 2023, under § 15-71-107(b)(2)(A)(i) ; (73) Fines received by the State Board of Election Commissioners, § 7-4-120(h)(4) ; and (74) Paid fantasy sports games tax, § 23-116-104 . Amended by Act 2021, No. 576,§ 1, eff. 7/28/2021. Amended by Act 2021, No. 146,§ 2, eff. 7/28/2021. Amended by Act 2021, No. 437,§ 3, eff. 3/24/2021. Amended by Act 2019, No. 705,§ 3, eff. 4/4/2019. Amended by Act 2017, No. 1119,§ 1, eff. 11/13/2017. Amended by Act 2017, No. 1075,§ 1, eff. 8/1/2017. Amended by Act 2017, No. 1051,§ 2, eff. 7/1/2017. Amended by Act 2017, No. 1051,§ 1, eff. 7/1/2017. Amended by Act 2017, No. 977,§ 3, eff. 4/7/2017. Amended by Act 2017, No. 707,§ 53, eff. 8/1/2017. Amended by Act 2017, No. 508,§ 8, eff. 10/1/2017. Amended by Act 2016EX3, No. 1,§ 11, eff. 7/1/2017. Amended by Act 2015, No. 705,§ 1, eff. 10/1/2015. Amended by Act 2015, No. 299,§ 26, eff. 7/22/2015. Amended by Act 2015, No. 1046,§ 3, eff. 7/1/2015. Amended by Act 2015, No. 536,§ 1, eff. 7/1/2015. Amended by Act 2013, No. 1411,§ 6, eff. 7/1/2014. Amended by Act 2013, No. 1411,§ 5, eff. 7/1/2014. Amended by Act 2013, No. 1393,§ 2, eff. 7/1/2013. Amended by Act 2013, No. 747,§ 1, eff. 4/4/2013. Acts 1973, No. 808, § 7; 1975, No. 863, § 6; 1979, No. 1027, §§ 1, 10; 1983, No. 222, §§ 1, 2; 1985, No. 65, §§ 1, 2; 1985, No. 479, § 14; 1985, No. 888, § 16; A.S.A. 1947, § 13-503.6; Acts 1987, No. 792, §§ 1, 6; 1989, No. 551, § 1; 1993, No. 1072, §§ 1, 2, 16; 1993, No. 1073, § 28; 1995, No. 270, §§ 1, 12; 1997, No. 298, §§ 1, 12; 1999, No. 282, §§ 1, 2; 1999, No. 1152, § 3; 2001, No. 229, §§ 1-4; 2003, No. 28, §§ 1-6; 2005, No. 20, § 1; 2007, No. 182, §§ 17-19; 2007, No. 407, § 1; 2008 (1st Ex. Sess.), No. 4, §§ 2, 3; 2008 (1st Ex. Sess.), No. 5, §§ 2, 3; 2009, No. 484, § 1; 2009, No. 1464, § 1; 2011, No. 1008, § 1; 2011, No. 1058, § 1.

The general revenues of the state, as provided by law, shall consist of the following, as described by their commonly known titles:

(1) Sales taxes, as enacted by Acts 1941, No. 386, known as the "Arkansas Gross Receipts Act of 1941", and all laws supplemental or amendatory thereto, § 26-52-101 et seq.;

(2) Use taxes as enacted by Acts 1949, No. 487, known as the "Arkansas Compensating Tax Act of 1949", Acts 1971, No. 222, and all laws supplemental or amendatory thereto, § 26-53-101 et seq.;

(3) Corporation franchise taxes, as enacted by Acts 1979, No. 889, known as the "Arkansas Corporate Franchise Tax Act of 1979", and all laws amendatory thereto, § 26-54-101 et seq.;

(4) Corporation income taxes, as enacted by Acts 1929, No. 118, known as the "Income Tax Act of 1929", Acts 1941, No. 129, and all laws amendatory thereto, § 26-51-101 et seq., with the exception of those additional corporate income taxes set aside as special revenue by § 26-51-205(c)(2) ;

(5) Individual income taxes, as enacted by Acts 1929, No. 118, known as the "Income Tax Act of 1929", and all laws amendatory thereto, § 26-51-101 et seq.;

(6) Cigarette taxes and permits and other tobacco products taxes and permits, as enacted by Acts 1977, No. 546, known as the "Arkansas Tobacco Products Tax Act of 1977", and all laws amendatory thereto, § 26-57-201 et seq.;

(7) Escheat of unclaimed property, as enacted by Acts 1999, No. 850, known as the "Unclaimed Property Act", and all laws amendatory thereto, § 18-28-201 et seq.;

(8) [Repealed.]

(9) Seventy-five percent (75%) of all severance taxes, with the exception of the taxes paid to sever timber and timber products, the severance tax collected on natural gas, and those portions of severance taxes designated as special revenues in § 19-6-301 , as enacted by Acts 1947, No. 136, and all laws amendatory thereto, §§ 26-58-101 - 26-58-103 , 26-58-106 - 26-58-111 , 26-58-114 - 26-58-116 , 26-58-118 - 26-58-120 , 26-58-123 , and 26-58-124 ;

(10) Sand, gravel, oil, coal, and other mineral royalties, as enacted by Acts 1975, No. 524, and all laws amendatory thereto, §§ 22-5-801 - 22-5-813 ;

(11) Oil and gas leases, as enacted by Acts 1975, No. 524, and all laws amendatory thereto, §§ 22-5-801 - 22-5-813 ;

(12) Petroleum trade practices civil penalties, as enacted by Acts 1993, No. 380;

(13) Estate taxes, as enacted by Acts 1941, No. 136, known as the "Estate Tax Law of Arkansas", and all laws amendatory thereto, §§ 26-59-101 - 26-59-107 , 26-59-109 - 26-59-114 , 26-59-116 - 26-59-119 , 26-59-121 , and 26-59-122 ;

(14) Those portions of real estate transfer taxes, as enacted by Acts 1971, No. 275, and all laws amendatory thereto, §§ 26-60-101 - 26-60-103 and 26-60-105 - 26-60-112 ;

(15) State Insurance Department Trust Fund moneys in excess of an amount equal to one (1) fiscal year budget for the State Insurance Department, § 23-61-710(c) ;

(16) Large truck speeding fines, § 27-50-311 ;

(17) Employment agency licenses, as enacted by Acts 1975, No. 493, known as the "Arkansas Private Employment Agency Act of 1975", and all laws amendatory thereto, § 11-11-201 et seq.;

(18) [Repealed.]

(19) Insurance premium taxes, as enacted by Acts 1959, No. 148, known as the "Arkansas Insurance Code", §§ 23-60-101 - 23-60-108 , 23-60-110 , 23-61-101 - 23-61-112 , 23-61-201 - 23-61-206 , 23-61-301 - 23-61-307 , 23-61-401 , 23-61-402 , 23-62-101 - 23-62-108 , 23-62-201 , 23-62-202 , former § 23-62-203 , § 23-62-204 , § 23-62-205 , § 23-63-101 [repealed], §§ 23-63-102 - 23-63-104 , 23-63-201 - 23-63-216 , 23-63-301 , 23-63-302 , §§ 23-63-401 - 23-63-404 [repealed], §§ 23-63-601 - 23-63-604 , §§ 23-63-605 - 23-63-609 [repealed], §§ 23-63-610 - 23-63-613 , 23-63-701 , 23-63-801 - 23-63-833 , 23-63-835 , 23-63-836 [as added by Acts 1983, No. 522], 23-63-837 [as added by Acts 1983, No. 522], § 23-63-838 [repealed], §§ 23-63-901 - 23-63-912 , 23-63-1001 - 23-63-1004 , 23-64-101 - 23-64-103 , 23-64-201 - 23-64-205 , § 23-64-206 [repealed], § 23-64-207 , § 23-64-208 [repealed], §§ 23-64-209 , 23-64-210 , §§ 23-64-211 - 23-64-213 [repealed], §§ 23-64-214 - 23-64-221 , § 23-64-222 [repealed], §§ 23-64-223 - 23-64-227 , 23-65-101 - 23-65-104 , 23-65-201 - 23-65-205 , 23-65-301 - 23-65-319 , 23-66-201 - 23-66-213 , § 23-66-214 [repealed], §§ 23-66-301 - 23-66-306 , 23-66-308 - 23-66-311 , 23-66-313 , 23-66-314 , 23-68-101 - 23-68-113 , 23-68-115 - 23-68-132 , 23-69-101 - 23-69-103 , 23-69-105 - 23-69-141 , 23-69-143 , 23-69-149 - 23-69-156 , 23-70-101 - 23-70-124 , 23-71-101 - 23-71-116 , 23-72-101 - 23-72-122 , 23-73-101 - 23-73-107 , § 23-73-108 [repealed], § 23-73-109 [repealed], §§ 23-73-110 - 23-73-116 , former §§ 23-74-101 - 23-74-105 , §§ 23-74-106 - 23-74-141 [repealed], §§ 23-75-101 - 23-75-116 , § 23-75-117 [repealed], §§ 23-75-118 - 23-75-120 , 23-79-101 - 23-79-106 , 23-79-109 - 23-79-128 , 23-79-131 - 23-79-134 , 23-79-202 - 23-79-210 , 23-81-101 - 23-81-117 , 23-81-120 - 23-81-136 , 23-81-201 - 23-81-213 , 23-82-101 - 23-82-118 , 23-84-101 - 23-84-111 , 23-85-101 - 23-85-131 , 23-86-101 - 23-86-104 , 23-86-106 - 23-86-109 , 23-86-112 , 23-87-101 - 23-87-119 , 23-88-101 , 23-89-101 , 23-89-102 , 26-57-601 - 26-57-605 , 26-57-607 , 26-57-608 , and 26-57-610 and all laws amendatory thereto, with the exception of those premium taxes set aside for the various municipal firemen's pension and relief funds, for the various police officers' pension and relief funds, and for the Workers' Compensation Commission and, with the exception of those additional premium taxes set aside for the Fire Protection Premium Tax Fund, § 26-57-614 , and insurance premium taxes from domestic insurers not maintaining a home office in this state as enacted by Acts 1979, No. 908, and all laws amendatory thereto, §§ 23-60-102 , 26-57-601 - 26-57-605 , and 26-57-607 ;

(20) Horse racing taxes and fees, including the portion of all moneys wagered, as set out in Acts 1957, No. 46, § 23, as amended, §§ 23-110-406 , 23-110-407 , § 23-110-408 [repealed], and §§ 23-110-409 and 23-110-410 , the annual license fee, ten percent (10%) of admissions or ten cents (10¢) per admission, whichever sum is greater, one-third (1/3) of the unredeemed pari-mutuel tickets, and the license fees of owners, trainers, jockeys, and jockeys' agents, all as enacted by Acts 1957, No. 46, known as the "Arkansas Horse Racing Law", and all laws amendatory thereto, §§ 23-110-101 - 23-110-104 , 23-110-201 - 23-110-205 , 23-110-301 - 23-110-307 , 23-110-401 - 23-110-403 , § 23-110-404 [repealed], §§ 23-110-405 - 23-110-407 , § 23-110-408 [repealed], and §§ 23-110-409 - 23-110-415 ;

(21) Dog racing taxes and fees, including three percent (3%) of all moneys wagered up to and including one hundred twenty-five million dollars ($125,000,000) and seven percent (7%) of all moneys wagered in excess of one hundred twenty-five million dollars ($125,000,000) per calendar year at two hundred forty-four (244) days of racing, one-third (1/3) of the odd cents or breaks, the daily operating license fee and fees paid by each greyhound owner and trainer, simulcast taxes of two percent (2%) of all moneys wagered up to and including three hundred fifty thousand dollars ($350,000), three percent (3%) in excess of three hundred fifty thousand dollars ($350,000) but less than or equal to five hundred thousand dollars ($500,000), and six percent (6%) in excess of five hundred thousand dollars ($500,000), per racing performance and ten percent (10%) of admissions or ten cents (10¢) per admission, whichever sum is greater, as enacted by Acts 1957, No. 191, known as the "Arkansas Greyhound Racing Law", §§ 23-111-101 - 23-111-104 , 23-111-201 - 23-111-205 , 23-111-301 - 23-111-308 , 23-111-501 , 23-111-506 , § 23-111-507 [repealed], and §§ 23-111-508 - 23-111-514 , and all laws amendatory thereto, and the additional four (4) of six (6) days of racing authorized in § 23-111-504 ;

(22) Alcoholic beverages taxes, permits, licenses, and fees, including the following: (A) Liquor gallonage taxes and imported wine taxes, as enacted by Acts 1935, No. 109, and all laws amendatory thereto, §§ 3-7-101 - 3-7-110 ; (B) Permits and fees for manufacturer and dispensary privileges, as enacted by Acts 1935, No. 108, known as the "Arkansas Alcoholic Control Act", and all laws amendatory thereto, §§ 3-1-101 - 3-1-103 , 3-2-101 , 3-2-205 , 3-3-101 - 3-3-103 , 3-3-212 , 3-3-401 , 3-3-404 , 3-3-405 , 3-4-101 - 3-4-103 , 3-4-201 , 3-4-202 , 3-4-207 - 3-4-211 , 3-4-213 , 3-4-214 , 3-4-217 , 3-4-219 , 3-4-220 , 3-4-301 - 3-4-303 , 3-4-501 , 3-4-503 , 3-4-601 - 3-4-605 , 3-8-301 , 3-8-303 , 3-8-305 - 3-8-310 , 3-8-313 - 3-8-317 , 3-9-237 , and 23-12-708 , but not including fees for grocery store wine permits authorized under § 3-5-1802 ; (C) Nonintoxicating beer and wine taxes, as enacted by Acts 1933 (1st Ex. Sess.), No. 7, and all laws amendatory thereto, §§ 3-5-201 - 3-5-207 , 3-5-209 - 3-5-221 , 3-5-223 - 3-5-225 , and 3-8-401 ; (D) Brandy taxes and fees, as enacted by Acts 1953, No. 163, known as the "Native Brandy Law", and all laws amendatory thereto, § 3-6-101 et seq.; (E) The additional taxes on native wine and beer and the additional permits fees for retail liquor and beer permits and wholesale liquor and beer permits, as enacted by Acts 1969, No. 271, and all laws amendatory thereto, §§ 3-7-111 and 3-7-506 ; (F) The additional taxes on liquor and native wine, as enacted by Acts 1949, No. 282, and all laws amendatory thereto, §§ 3-3-314 and 3-7-111 ; (G) The special alcoholic beverage excise taxes, as enacted by Acts 1951, No. 252, and all laws amendatory thereto, §§ 3-7-201 and 3-7-205 ; (H) Wholesale and retail permits and fees for the sale of liquor and beer, as enacted by Acts 1933 (1st Ex. Sess.), No. 7, and all laws amendatory thereto, §§ 3-5-201 - 3-5-207 , 3-5-209 - 3-5-221 , 3-5-223 - 3-5-225 , and 3-8-401 ; (I) Restaurant wine permits, as enacted by Acts 1965, No. 120, and all laws amendatory thereto, §§ 3-9-301 - 3-9-303 and 3-9-305 - 3-9-307 ; (J) Permits and taxes on alcoholic beverages sold for on-premises consumption, as enacted by Acts 1969, No. 132, and all laws amendatory thereto, §§ 3-9-201 - 3-9-214 , 3-9-221 - 3-9-225 , and 3-9-232 - 3-9-237 ; (K) Seventy cents (70¢) per gallon of the tax levied upon native wine, permits and fees, as enacted by §§ 3-5-401 - 3-5-412 [repealed]; and (L) Wine sales on-premise licenses, §§ 3-9-601 - 3-9-606 ;

(A) Liquor gallonage taxes and imported wine taxes, as enacted by Acts 1935, No. 109, and all laws amendatory thereto, §§ 3-7-101 - 3-7-110 ;

(B) Permits and fees for manufacturer and dispensary privileges, as enacted by Acts 1935, No. 108, known as the "Arkansas Alcoholic Control Act", and all laws amendatory thereto, §§ 3-1-101 - 3-1-103 , 3-2-101 , 3-2-205 , 3-3-101 - 3-3-103 , 3-3-212 , 3-3-401 , 3-3-404 , 3-3-405 , 3-4-101 - 3-4-103 , 3-4-201 , 3-4-202 , 3-4-207 - 3-4-211 , 3-4-213 , 3-4-214 , 3-4-217 , 3-4-219 , 3-4-220 , 3-4-301 - 3-4-303 , 3-4-501 , 3-4-503 , 3-4-601 - 3-4-605 , 3-8-301 , 3-8-303 , 3-8-305 - 3-8-310 , 3-8-313 - 3-8-317 , 3-9-237 , and 23-12-708 , but not including fees for grocery store wine permits authorized under § 3-5-1802 ;

(C) Nonintoxicating beer and wine taxes, as enacted by Acts 1933 (1st Ex. Sess.), No. 7, and all laws amendatory thereto, §§ 3-5-201 - 3-5-207 , 3-5-209 - 3-5-221 , 3-5-223 - 3-5-225 , and 3-8-401 ;

(D) Brandy taxes and fees, as enacted by Acts 1953, No. 163, known as the "Native Brandy Law", and all laws amendatory thereto, § 3-6-101 et seq.;

(E) The additional taxes on native wine and beer and the additional permits fees for retail liquor and beer permits and wholesale liquor and beer permits, as enacted by Acts 1969, No. 271, and all laws amendatory thereto, §§ 3-7-111 and 3-7-506 ;

(F) The additional taxes on liquor and native wine, as enacted by Acts 1949, No. 282, and all laws amendatory thereto, §§ 3-3-314 and 3-7-111 ;

(G) The special alcoholic beverage excise taxes, as enacted by Acts 1951, No. 252, and all laws amendatory thereto, §§ 3-7-201 and 3-7-205 ;

(H) Wholesale and retail permits and fees for the sale of liquor and beer, as enacted by Acts 1933 (1st Ex. Sess.), No. 7, and all laws amendatory thereto, §§ 3-5-201 - 3-5-207 , 3-5-209 - 3-5-221 , 3-5-223 - 3-5-225 , and 3-8-401 ;

(I) Restaurant wine permits, as enacted by Acts 1965, No. 120, and all laws amendatory thereto, §§ 3-9-301 - 3-9-303 and 3-9-305 - 3-9-307 ;

(J) Permits and taxes on alcoholic beverages sold for on-premises consumption, as enacted by Acts 1969, No. 132, and all laws amendatory thereto, §§ 3-9-201 - 3-9-214 , 3-9-221 - 3-9-225 , and 3-9-232 - 3-9-237 ;

(K) Seventy cents (70¢) per gallon of the tax levied upon native wine, permits and fees, as enacted by §§ 3-5-401 - 3-5-412 [repealed]; and

(L) Wine sales on-premise licenses, §§ 3-9-601 - 3-9-606 ;

(23) Sale of confiscated alcoholic beverages, as enacted by Acts 1947, No. 423, and all laws amendatory thereto, §§ 3-3-301 - 3-3-303 , § 3-3-304 [repealed], § 3-3-308 [repealed], and §§ 3-3-311 - 3-3-314 ;

(24) Fees collected by the Alcoholic Beverage Control Division for transcripts and fines for violations, as enacted by Acts 1981, No. 790, and all laws amendatory thereto, §§ 3-2-201 , 3-2-217 , 3-4-213 , 3-4-401 - 3-4-406 , 3-4-502 , 3-5-305 , and 3-5-306 ;

(25) Any fines, penalties, or court costs received in connection with the collection of any of the revenues enumerated in this section;

(26) Any other taxes, fees, license fees, and permits required to be deposited into the State Treasury as provided by law and not otherwise classified;

(27) Savings and loan associations' application fees, annual fees, amendment fees, examination fees, broker's license fees, and other miscellaneous fees, as enacted by Acts 1963, No. 227, §§ 23-37-101 - 23-37-107 , 23-37-201 , 23-37-202 , 23-37-204 , 23-37-206 - 23-37-212 , 23-37-214 , 23-37-301 - 23-37-315 , 23-37-401 , 23-37-403 , 23-37-405 , 23-37-406 , 23-37-501 - 23-37-510 , 23-37-512 , 23-37-601 , and 23-37-701 - 23-37-705 ;

(28) Credit union charter fees, annual supervision fees, and examination fees, as enacted by Acts 1971, No. 132, § 23-35-101 et seq.;

(29) Sale of checks, investigation fees, annual license fees, semiannual reports filing fees, and examination fees, as enacted by Acts 1965, No. 124, known as the "Sale of Checks Act", § 23-41-101 et seq. [repealed];

(30) Securities division fees, including loan broker's licenses, mortgage loan company licenses, broker-dealer licenses, agent licenses, investment advisor licenses, agent examination fees, broker-dealer examination fees, statement filing fees, quarterly reports, and proof of exemption filing fees, all as enacted by Acts 1959, No. 254, known as the "Arkansas Securities Act", and all laws amendatory thereto, §§ 23-42-101 - 23-42-110 , 23-42-201 - 23-42-212 , 23-42-301 - 23-42-308 , 23-42-401 - 23-42-405 , and 23-42-501 - 23-42-507 ;

(31) Professional fundraiser and solicitor fees, as enacted by §§ 4-28-401 - 4-28-416 ;

(32) Unclaimed security deposits, as enacted by Acts 1969, No. 296, as amended by Acts 1975, No. 1007, §§ 27-19-306 , 27-19-408 , 27-19-501 , 27-19-503 , 27-19-603 , 27-19-609 , 27-19-610 , 27-19-612 , 27-19-619 - 27-19-621 , and 27-19-706 - 27-19-708 ;

(33) Vending devices sales taxes, as enacted in § 26-57-1001 et seq. and that portion of vending device decal fees and penalties provided in the Vending Devices Decal Act of 1997, § 26-57-1201 et seq.;

(34) Anonymous campaign contributions of fifty dollars ($50.00) or more, as enacted by Acts 1975, No. 788, and all laws amendatory thereto, §§ 7-6-201 - 7-6-210 , 7-6-211 [repealed], 7-6-212 [repealed], 7-6-213 , and 7-6-214 ;

(35) Telephonic sellers registration fees, § 4-99-104 ;

(36) [Repealed.]

(37) Arkansas Department of Transportation miscellaneous fees, permits, penalties, and fines, as enacted by Acts 1955, No. 397, known as the "Arkansas Motor Carrier Act, 1955", and all laws amendatory thereto, § 23-13-201 et seq.;

(38) Radiation protection civil penalties, as enacted by Acts 1980 (1st Ex. Sess.), No. 67, and all laws amendatory thereto, § 20-21-401 et seq.;

(39) That portion of the reinstatement fees under § 5-65-119(a)(2)(C) , and that portion of the reinstatement fees under §§ 5-65-304(d) and 5-65-310(f) ;

(40) Short-term rental of tangible personal property tax, § 26-63-301 ;

(41) Excess campaign contributions, as enacted by § 7-6-203 ;

(42) Retail pet store registration fees, as enacted by § 4-97-104 ;

(43) Rental vehicle tax, § 26-63-302 ;

(44) Residential moving tax, § 26-63-303 ;

(45) Arkansas Quarry Operation, Reclamation, and Safe Closure Act fees, fines, and bond forfeiture amounts, § 15-57-401 et seq.;

(46) [Repealed.]

(47) [Repealed.]

(48) Arkansas Feed Law of 1997 penalties, § 2-37-113 ;

(49) Election, voter registration law, and State Board of Election Commissioners fines, § 7-4-118 [repealed];

(50) Remaining funds on dissolution of ballot question committees or legislative question committees, § 7-9-404 ;

(51) Uniform Athlete Agents Act registration and renewal fees, § 17-16-109 ;

(52) Until July 1, 2011, moneys in excess of one million dollars ($1,000,000) in the Securities Department Fund from collections of securities agents initial or renewal registration filing fees and securities registration statement filing fees, § 23-42-211(a)(4) ;

(53) Human cloning fines, § 20-16-1002 ;

(54) The first three dollars ($3.00) of each unregistered vehicle temporary preprinted paper buyer's tag fee, § 27-14-1705 ;

(55) Electronic games of skill privilege fees and all permit or license fees, penalties, and fines received by the Arkansas Racing Commission, § 23-113-604 ;

(56) Prohibited employment of relatives civil penalties, § 25-16-1001 et seq.;

(57) The first six hundred seventy-five thousand dollars ($675,000) of the five percent (5%) of the severance tax collected on natural gas at the rates enacted by § 26-58-111(5) ;

(58) Seventy-six and six-tenths percent (76.6%) of all taxes, interest, penalties, and costs on taxes levied on the gross receipts or gross proceeds derived from the sale of food and food ingredients, § 26-52-317(c)(1)(A) ;

(59) Seventy-six and six-tenths percent (76.6%) of the tax, interest, penalties, and costs received on excise taxes levied on the gross receipts or gross proceeds derived from the sale of natural gas and electricity to a manufacturer for use directly in the actual manufacturing process, § 26-52-319(a)(1)(A) ;

(60) Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received on taxes levied on the privilege of storing, using, distributing, or using food and food ingredients, § 26-53-145(c)(1)(A) ;

(61) Seventy-six and six-tenths percent (76.6%) of the tax, interest, penalties, and costs received on excise taxes levied on the sales price of natural gas and electricity purchased by a manufacturer for use directly in the actual manufacturing process, § 26-53-148(a)(1)(A) ;

(62) Seventy-six and six-tenths percent (76.6%) of the excise taxes levied on all dyed distillate special fuel sold, used, or utilized in the state, § 26-56-224(c)(1) ;

(63) That portion of Unified Carrier Registration Act of 2005, Pub. L. No. 109-59, § 4301 et seq. - fines and penalties, § 23-13-605 ;

(64) Charitable bingo and raffle license fees and excise taxes levied as enacted by §§ 23-114-302 , 23-114-307 , and 23-114-601 ;

(65) Additional tax on cigarettes and tobacco products other than cigarettes, as enacted by Acts 2009, No. 180, and all laws amendatory thereto, § 26-57-801 et seq.;

(66) Partial-birth abortion civil fines and penalties, as enacted by Acts 2009, No. 196, and all laws amendatory thereto, the Partial-Birth Abortion Ban Act, § 20-16-1201 et seq.;

(67) International student exchange visitor placement organization registration fees, as enacted by Acts 2009, No. 966, and all laws amendatory thereto, the International Student Exchange Visitor Placement Organization Registration Act, § 6-18-1701 et seq.;

(68) [Repealed.]

(69) Certification of tobacco product manufacturers civil penalties, § 26-57-1303(a)(10)(B) ;

(70) Sale, distribution, and stamping of tobacco products civil penalties, § 26-57-1306(f)(1) ;

(71) Permit fees or taxes, label fees, penalties, fines, proceeds of all forfeitures, special inspection fees and costs as enacted by Acts 2013, No. 483, and all laws amendatory thereto, the Direct Shipment of Vinous Liquor Act, § 3-5-1701 et seq.;

(72) The first four and one-half (41/2) mills on gas assessments levied each fiscal year until July 1, 2023, under § 15-71-107(b)(2)(A)(i) ;

(73) Fines received by the State Board of Election Commissioners, § 7-4-120(h)(4) ; and

(74) Paid fantasy sports games tax, § 23-116-104 .

Amended by Act 2021, No. 576,§ 1, eff. 7/28/2021.

Amended by Act 2021, No. 146,§ 2, eff. 7/28/2021.

Amended by Act 2021, No. 437,§ 3, eff. 3/24/2021.

Amended by Act 2019, No. 705,§ 3, eff. 4/4/2019.

Amended by Act 2017, No. 1119,§ 1, eff. 11/13/2017.

Amended by Act 2017, No. 1075,§ 1, eff. 8/1/2017.

Amended by Act 2017, No. 1051,§ 2, eff. 7/1/2017.

Amended by Act 2017, No. 1051,§ 1, eff. 7/1/2017.

Amended by Act 2017, No. 977,§ 3, eff. 4/7/2017.

Amended by Act 2017, No. 707,§ 53, eff. 8/1/2017.

Amended by Act 2017, No. 508,§ 8, eff. 10/1/2017.

Amended by Act 2016EX3, No. 1,§ 11, eff. 7/1/2017.

Amended by Act 2015, No. 705,§ 1, eff. 10/1/2015.

Amended by Act 2015, No. 299,§ 26, eff. 7/22/2015.

Amended by Act 2015, No. 1046,§ 3, eff. 7/1/2015.

Amended by Act 2015, No. 536,§ 1, eff. 7/1/2015.

Amended by Act 2013, No. 1411,§ 6, eff. 7/1/2014.

Amended by Act 2013, No. 1411,§ 5, eff. 7/1/2014.

Amended by Act 2013, No. 1393,§ 2, eff. 7/1/2013.

Amended by Act 2013, No. 747,§ 1, eff. 4/4/2013.

Acts 1973, No. 808, § 7; 1975, No. 863, § 6; 1979, No. 1027, §§ 1, 10; 1983, No. 222, §§ 1, 2; 1985, No. 65, §§ 1, 2; 1985, No. 479, § 14; 1985, No. 888, § 16; A.S.A. 1947, § 13-503.6; Acts 1987, No. 792, §§ 1, 6; 1989, No. 551, § 1; 1993, No. 1072, §§ 1, 2, 16; 1993, No. 1073, § 28; 1995, No. 270, §§ 1, 12; 1997, No. 298, §§ 1, 12; 1999, No. 282, §§ 1, 2; 1999, No. 1152, § 3; 2001, No. 229, §§ 1-4; 2003, No. 28, §§ 1-6; 2005, No. 20, § 1; 2007, No. 182, §§ 17-19; 2007, No. 407, § 1; 2008 (1st Ex. Sess.), No. 4, §§ 2, 3; 2008 (1st Ex. Sess.), No. 5, §§ 2, 3; 2009, No. 484, § 1; 2009, No. 1464, § 1; 2011, No. 1008, § 1; 2011, No. 1058, § 1.
Ark. Code Ann. § 19-1-609 — AR Code / Title 19 / Chapter 1 / Subchapter 6 / Section 19-1-609
Executive agencies
Status: in_force

(a) Before the Secretary of the Department of Finance and Administration may impose additional corrective or remedial action regarding public officers or employees of executive agencies, the secretary shall conduct an investigation regarding any violation. The public officer or employee shall be notified and given the opportunity for a hearing conducted by the secretary regarding any violation. (b) The secretary may impose any one (1) or more of the following as additional corrective or remedial action: (1) Oral or written warnings or reprimands; (2) Suspension with or without pay for specified periods of time; or (3) Termination of employment. Amended by Act 2019, No. 910,§ 3443, eff. 7/1/2019. Acts 1991, No. 280, § 14.

(a) Before the Secretary of the Department of Finance and Administration may impose additional corrective or remedial action regarding public officers or employees of executive agencies, the secretary shall conduct an investigation regarding any violation. The public officer or employee shall be notified and given the opportunity for a hearing conducted by the secretary regarding any violation.

(b) The secretary may impose any one (1) or more of the following as additional corrective or remedial action: (1) Oral or written warnings or reprimands; (2) Suspension with or without pay for specified periods of time; or (3) Termination of employment.

(1) Oral or written warnings or reprimands;

(2) Suspension with or without pay for specified periods of time; or

(3) Termination of employment.

Amended by Act 2019, No. 910,§ 3443, eff. 7/1/2019.

Acts 1991, No. 280, § 14.
Ark. Code Ann. § 19-1-601 — AR Code / Title 19 / Chapter 1 / Subchapter 6 / Section 19-1-601
Title
Status: in_force

This subchapter may be known and cited as the "State Fiscal Management Responsibility Act". Acts 1991, No. 280, § 1.

This subchapter may be known and cited as the "State Fiscal Management Responsibility Act".

Acts 1991, No. 280, § 1.
Ark. Code Ann. § 19-12-205 — AR Code / Title 19 / Chapter 12 / Subchapter 2 / Section 19-12-205
Additional Tobacco Settlement Revenue Bonds authorized
Status: in_force

Additional Tobacco Settlement Revenue Bonds may be issued in connection with the capital improvement project described in § 19-12-204 under the following conditions: (1) No more than five million dollars ($5,000,000) of the annual transfer to the Tobacco Settlement Debt Service Fund shall be allocated in any one (1) year to pay debt service requirements for the capital improvement project; (2) Annual transfers to the Tobacco Settlement Debt Service Fund allocated to the capital improvement project shall not commence until the Tobacco Settlement Revenue Bonds issued in 2001 under the Tobacco Settlement Proceeds Act, § 19-12-101 et seq., are no longer outstanding; and (3) No more than forty million dollars ($40,000,000) in an initial principal amount of Tobacco Settlement Revenue Bonds may be issued for the capital improvement project. Acts 2006 (1st Ex. Sess.), No. 9, § 1.

Additional Tobacco Settlement Revenue Bonds may be issued in connection with the capital improvement project described in § 19-12-204 under the following conditions:

(1) No more than five million dollars ($5,000,000) of the annual transfer to the Tobacco Settlement Debt Service Fund shall be allocated in any one (1) year to pay debt service requirements for the capital improvement project;

(2) Annual transfers to the Tobacco Settlement Debt Service Fund allocated to the capital improvement project shall not commence until the Tobacco Settlement Revenue Bonds issued in 2001 under the Tobacco Settlement Proceeds Act, § 19-12-101 et seq., are no longer outstanding; and

(3) No more than forty million dollars ($40,000,000) in an initial principal amount of Tobacco Settlement Revenue Bonds may be issued for the capital improvement project.

Acts 2006 (1st Ex. Sess.), No. 9, § 1.
Ark. Code Ann. § 19-5-1204 — AR Code / Title 19 / Chapter 5 / Subchapter 12 / Section 19-5-1204
[Repealed]
Status: repealed

Repealed by Act 2017, No. 1127,§ 19, eff. 7/1/2017. Repealed by Act 2017, No. 1083,§ 19, eff. 7/1/2017. Acts 1999, No. 1463, § 27.

Repealed by Act 2017, No. 1127,§ 19, eff. 7/1/2017.

Repealed by Act 2017, No. 1083,§ 19, eff. 7/1/2017.

Acts 1999, No. 1463, § 27.
Ark. Code Ann. § 19-4-905 — AR Code / Title 19 / Chapter 4 / Subchapter 9 / Section 19-4-905
State-owned motor vehicles generally
Status: in_force

(a) All state-owned motor vehicles which are purchased under the authority of the Chief Fiscal Officer of the State shall be licensed in such manner so as to identify each vehicle as state property. (b) The Chief Fiscal Officer of the State shall provide a special license plate suitable for all state-owned motor vehicles and shall establish procedures for the purpose of supplying information on all state-owned motor vehicles, both those which are purchased and those which are sold, traded in, or otherwise disposed of. (c) The Chief Fiscal Officer of the State shall make rules for obtaining the required license plates and for returning the plates when the vehicles are disposed of and shall notify all state agencies of procedures to be followed. (d) Each agency shall be required to pay the regular license fee for the special state property license plate in the manner prescribed by the Department of Finance and Administration. (e) In the event the best interests of the state would be served by not displaying a special tag, such as in police work, an exception to the provisions of this section may be obtained only upon the written approval of the Governor. Amended by Act 2019, No. 315,§ 1720, eff. 7/24/2019. Acts 1973, No. 876, § 16; A.S.A. 1947, § 13-342.

(a) All state-owned motor vehicles which are purchased under the authority of the Chief Fiscal Officer of the State shall be licensed in such manner so as to identify each vehicle as state property.

(b) The Chief Fiscal Officer of the State shall provide a special license plate suitable for all state-owned motor vehicles and shall establish procedures for the purpose of supplying information on all state-owned motor vehicles, both those which are purchased and those which are sold, traded in, or otherwise disposed of.

(c) The Chief Fiscal Officer of the State shall make rules for obtaining the required license plates and for returning the plates when the vehicles are disposed of and shall notify all state agencies of procedures to be followed.

(d) Each agency shall be required to pay the regular license fee for the special state property license plate in the manner prescribed by the Department of Finance and Administration.

(e) In the event the best interests of the state would be served by not displaying a special tag, such as in police work, an exception to the provisions of this section may be obtained only upon the written approval of the Governor.

Amended by Act 2019, No. 315,§ 1720, eff. 7/24/2019.

Acts 1973, No. 876, § 16; A.S.A. 1947, § 13-342.
Ark. Code Ann. § 19-4-501 — AR Code / Title 19 / Chapter 4 / Subchapter 5 / Section 19-4-501
General requirements
Status: in_force

(a) In order to provide necessary financial information for the Governor, members and committees of the General Assembly, and other interested state agencies, the Chief Fiscal Officer of the State is directed to establish a comprehensive financial management system for appropriated and cash funds of agencies. (b) The financial management system shall provide for an adequate control over receipts, expenditures, and balances to the end that information may always be currently available as to the financial condition of the state and its various subdivisions. The system shall: (1) Include a modified accrual system embracing encumbrance accounting; (2) Conform with generally accepted governmental accounting principles; and (3) Provide a reporting system whereby actual expenditures are compared to those predicted in the agency's annual operations plan described in subchapter 6 of this chapter. (c) In obtaining any necessary fiscal information, the Chief Fiscal Officer of the State shall have the authority to make an examination of the books and records of any agency to determine the financial condition of the agency and to report on it. Acts 1973, No. 876, § 12; A.S.A. 1947, § 13-338.

(a) In order to provide necessary financial information for the Governor, members and committees of the General Assembly, and other interested state agencies, the Chief Fiscal Officer of the State is directed to establish a comprehensive financial management system for appropriated and cash funds of agencies.

(b) The financial management system shall provide for an adequate control over receipts, expenditures, and balances to the end that information may always be currently available as to the financial condition of the state and its various subdivisions. The system shall: (1) Include a modified accrual system embracing encumbrance accounting; (2) Conform with generally accepted governmental accounting principles; and (3) Provide a reporting system whereby actual expenditures are compared to those predicted in the agency's annual operations plan described in subchapter 6 of this chapter.

(1) Include a modified accrual system embracing encumbrance accounting;

(2) Conform with generally accepted governmental accounting principles; and

(3) Provide a reporting system whereby actual expenditures are compared to those predicted in the agency's annual operations plan described in subchapter 6 of this chapter.

(c) In obtaining any necessary fiscal information, the Chief Fiscal Officer of the State shall have the authority to make an examination of the books and records of any agency to determine the financial condition of the agency and to report on it.

Acts 1973, No. 876, § 12; A.S.A. 1947, § 13-338.