Ark. Code Ann. § 19-5-1102 — AR Code / Title 19 / Chapter 5 / Subchapter 11 / Section 19-5-1102
Performance Partnership Trust 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 the "Performance Partnership Trust Fund", to consist of funds transferred from the Landfill Post-Closure Trust Fund and such other funds as are made available by law. (b) The Performance Partnership Trust Fund shall be used by the Division of Environmental Quality to defray the costs of developing and implementing a management organization utilizing the principles of the National Environmental Performance Partnership System, advocated by the United States Environmental Protection Agency, which integrates environmental indicators, management information, and performance-based budgeting and accounting to measure agency performance. Amended by Act 2019, No. 910,§ 3195, eff. 7/1/2019. Acts 1999, No. 1210, § 4.

(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State the "Performance Partnership Trust Fund", to consist of funds transferred from the Landfill Post-Closure Trust Fund and such other funds as are made available by law.

(b) The Performance Partnership Trust Fund shall be used by the Division of Environmental Quality to defray the costs of developing and implementing a management organization utilizing the principles of the National Environmental Performance Partnership System, advocated by the United States Environmental Protection Agency, which integrates environmental indicators, management information, and performance-based budgeting and accounting to measure agency performance.

Amended by Act 2019, No. 910,§ 3195, eff. 7/1/2019.

Acts 1999, No. 1210, § 4.
Ark. Code Ann. § 19-4-1105 — AR Code / Title 19 / Chapter 4 / Subchapter 11 / Section 19-4-1105
Examination and approval generally
Status: in_force

Before any voucher for the disbursement of funds in the State Treasury is presented to the Auditor of State for the issuance of his or her warrant thereon, it shall be recorded in the state's financial management system in accordance with procedures established by the Chief Fiscal Officer of the State. The Auditor of State shall have the authority to perform an examination, under the procedures established in this section, as he or she deems advisable before issuing his or her warrant in the payment of the voucher. Acts 1973, No. 876, § 15; 1985, No. 324, § 2; A.S.A. 1947, § 13-341; Acts 2001, No. 1453, § 31.

Before any voucher for the disbursement of funds in the State Treasury is presented to the Auditor of State for the issuance of his or her warrant thereon, it shall be recorded in the state's financial management system in accordance with procedures established by the Chief Fiscal Officer of the State. The Auditor of State shall have the authority to perform an examination, under the procedures established in this section, as he or she deems advisable before issuing his or her warrant in the payment of the voucher.

Acts 1973, No. 876, § 15; 1985, No. 324, § 2; A.S.A. 1947, § 13-341; Acts 2001, No. 1453, § 31.
Ark. Code Ann. § 19-4-1206 — AR Code / Title 19 / Chapter 4 / Subchapter 12 / Section 19-4-1206
Duties generally
Status: in_force

(a) The bonded disbursing officer for each state agency or the bonded disbursing officer for any regular or special fund provided for by the General Assembly shall be responsible and held accountable for the proper expenditure of the funds under his or her control. (b) It shall be the responsibility and duty of each disbursing officer or agent to: (1) Keep advised as to the availability of the appropriations and funds for which he or she is the disbursing officer and be informed as to the legality of and authority for any obligations which may be incurred before any disbursements are made; (2) Keep advised as to the laws or administrative rules relating to general accounting procedures and restrictions for the disbursement of funds; and (3) Certify that: (A) Any disbursements which he or she may make are in accordance with the terms of any applicable contracts, purchasing procedure, or other authority; (B) The services have been performed or the goods received; and (C) The vendor or payee is entitled to the amount set forth in the check or voucher. Amended by Act 2019, No. 315,§ 1728, eff. 7/24/2019. Acts 1973, No. 876, § 14; A.S.A. 1947, § 13-340.

(a) The bonded disbursing officer for each state agency or the bonded disbursing officer for any regular or special fund provided for by the General Assembly shall be responsible and held accountable for the proper expenditure of the funds under his or her control.

(b) It shall be the responsibility and duty of each disbursing officer or agent to: (1) Keep advised as to the availability of the appropriations and funds for which he or she is the disbursing officer and be informed as to the legality of and authority for any obligations which may be incurred before any disbursements are made; (2) Keep advised as to the laws or administrative rules relating to general accounting procedures and restrictions for the disbursement of funds; and (3) Certify that: (A) Any disbursements which he or she may make are in accordance with the terms of any applicable contracts, purchasing procedure, or other authority; (B) The services have been performed or the goods received; and (C) The vendor or payee is entitled to the amount set forth in the check or voucher.

(1) Keep advised as to the availability of the appropriations and funds for which he or she is the disbursing officer and be informed as to the legality of and authority for any obligations which may be incurred before any disbursements are made;

(2) Keep advised as to the laws or administrative rules relating to general accounting procedures and restrictions for the disbursement of funds; and

(3) Certify that: (A) Any disbursements which he or she may make are in accordance with the terms of any applicable contracts, purchasing procedure, or other authority; (B) The services have been performed or the goods received; and (C) The vendor or payee is entitled to the amount set forth in the check or voucher.

(A) Any disbursements which he or she may make are in accordance with the terms of any applicable contracts, purchasing procedure, or other authority;

(B) The services have been performed or the goods received; and

(C) The vendor or payee is entitled to the amount set forth in the check or voucher.

Amended by Act 2019, No. 315,§ 1728, eff. 7/24/2019.

Acts 1973, No. 876, § 14; A.S.A. 1947, § 13-340.
Ark. Code Ann. § 19-6-844 — AR Code / Title 19 / Chapter 6 / Subchapter 8 / Section 19-6-844
Secretary of State Business and Commercial Services Electronic Filing System 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 special revenue fund to be known as the "Secretary of State Business and Commercial Services Electronic Filing System Fund". (b) The fund shall consist of: (1) The processing fees collected under § 26-54-104(b)(1) ; and (2) Any other revenues as may be authorized by law. (c) The fund shall be used by the Secretary of State to pay for the maintenance and support of the business and commercial services electronic filing system of the Secretary of State. (d) The fund may be used by the Secretary of State to issue refunds and reimbursements of processing fees collected for the annual franchise tax. Added by Act 2023, No. 459,§ 3, eff. 8/1/2023.

(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 special revenue fund to be known as the "Secretary of State Business and Commercial Services Electronic Filing System Fund".

(b) The fund shall consist of: (1) The processing fees collected under § 26-54-104(b)(1) ; and (2) Any other revenues as may be authorized by law.

(1) The processing fees collected under § 26-54-104(b)(1) ; and

(2) Any other revenues as may be authorized by law.

(c) The fund shall be used by the Secretary of State to pay for the maintenance and support of the business and commercial services electronic filing system of the Secretary of State.

(d) The fund may be used by the Secretary of State to issue refunds and reimbursements of processing fees collected for the annual franchise tax.

Added by Act 2023, No. 459,§ 3, eff. 8/1/2023.
Ark. Code Ann. § 19-5-1039 — AR Code / Title 19 / Chapter 5 / Subchapter 10 / Section 19-5-1039
Rural Health Services Revolving 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 "Rural Health Services Revolving Fund". (b) The Rural Health Services Revolving Fund shall consist of funds transferred from the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund, or any other funds made available by the General Assembly, there to be used to provide matching funds, on a fifty-fifty (50:50) cash basis up to a maximum of two hundred thousand dollars ($200,000) per applicant, for assisting in the stabilizing of necessary medical services provided by county, local, commercial, or nonprofit operations, all as administered by the Department of Health as set out in the Rural Health Services Revolving Fund Act, § 20-12-401 et seq. Amended by Act 2019, No. 82,§ 12, eff. 7/1/2019. Acts 1991, No. 1135, § 11.

(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 "Rural Health Services Revolving Fund".

(b) The Rural Health Services Revolving Fund shall consist of funds transferred from the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund, or any other funds made available by the General Assembly, there to be used to provide matching funds, on a fifty-fifty (50:50) cash basis up to a maximum of two hundred thousand dollars ($200,000) per applicant, for assisting in the stabilizing of necessary medical services provided by county, local, commercial, or nonprofit operations, all as administered by the Department of Health as set out in the Rural Health Services Revolving Fund Act, § 20-12-401 et seq.

Amended by Act 2019, No. 82,§ 12, eff. 7/1/2019.

Acts 1991, No. 1135, § 11.
Ark. Code Ann. § 19-5-1111 — AR Code / Title 19 / Chapter 5 / Subchapter 11 / Section 19-5-1111
Environmental Settlement Trust Fund
Status: in_force

There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State, the "Environmental Settlement Trust Fund" to consist of funds received by the State of Arkansas pursuant to settlement agreements for environmental or natural resources damages, interest earnings, and any other moneys designated to be deposited into the fund, there to be administered by the Director of the Division of Environmental Quality. Amended by Act 2019, No. 910,§ 3197, eff. 7/1/2019. Acts 2001, No. 1416, § 44.

There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State, the "Environmental Settlement Trust Fund" to consist of funds received by the State of Arkansas pursuant to settlement agreements for environmental or natural resources damages, interest earnings, and any other moneys designated to be deposited into the fund, there to be administered by the Director of the Division of Environmental Quality.

Amended by Act 2019, No. 910,§ 3197, eff. 7/1/2019.

Acts 2001, No. 1416, § 44.
Ark. Code Ann. § 19-4-1803 — AR Code / Title 19 / Chapter 4 / Subchapter 18 / Section 19-4-1803
Collections generally
Status: in_force

All fines, fees, penalties, court costs, taxes, and other collections which, by the laws of this state, are to be remitted directly to the Treasurer of State for credit in the State Treasury to an account of an agency of this state shall be remitted directly to the agency to whose account they are to be credited. Upon receipt, the agency shall transmit them to the Treasurer of State who shall credit them in the State Treasury to the account of the agency. Acts 1961, No. 250, § 1; A.S.A. 1947, § 13-505.1.

All fines, fees, penalties, court costs, taxes, and other collections which, by the laws of this state, are to be remitted directly to the Treasurer of State for credit in the State Treasury to an account of an agency of this state shall be remitted directly to the agency to whose account they are to be credited. Upon receipt, the agency shall transmit them to the Treasurer of State who shall credit them in the State Treasury to the account of the agency.

Acts 1961, No. 250, § 1; A.S.A. 1947, § 13-505.1.
Ark. Code Ann. § 19-6-109 — AR Code / Title 19 / Chapter 6 / Subchapter 1 / Section 19-6-109
Miscellaneous revenue
Status: in_force

(a) All fines, penalties, interest, or court costs received in connection with the collection of any revenue shall be classified the same as the revenue for which the fines, penalties, interest, or court costs are levied. (b) Proceeds from rental of any real or personal property owned by the State of Arkansas are to be classified as special revenues belonging to the fund or fund account from which the state agency to which the property belongs receives its support unless otherwise specified by law. (c) All nonrevenue receipts as defined in § 19-6-701 derived from proceeds from the sale of property, income received on account of services being provided by an agency of the state, or any other miscellaneous earnings of any state agency shall be credited to the fund or fund account from which the agency draws its support unless specified otherwise by law. Acts 1973, No. 808, § 12; A.S.A. 1947, § 13-503.11.

(a) All fines, penalties, interest, or court costs received in connection with the collection of any revenue shall be classified the same as the revenue for which the fines, penalties, interest, or court costs are levied.

(b) Proceeds from rental of any real or personal property owned by the State of Arkansas are to be classified as special revenues belonging to the fund or fund account from which the state agency to which the property belongs receives its support unless otherwise specified by law.

(c) All nonrevenue receipts as defined in § 19-6-701 derived from proceeds from the sale of property, income received on account of services being provided by an agency of the state, or any other miscellaneous earnings of any state agency shall be credited to the fund or fund account from which the agency draws its support unless specified otherwise by law.

Acts 1973, No. 808, § 12; A.S.A. 1947, § 13-503.11.