reglab/housing_qa huggingface dataset:
AR Code § 19-4-525 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-525. Special appropriations

 (a) All other appropriations made by the General Assembly which do not come under any of the classifications mentioned in this section shall be considered to be special appropriations and shall be used only for the specific purposes for which such appropriations are made. Except as otherwise provided by law, an agency receiving a special appropriation may not expend funds from any appropriation other than from the special appropriation for the special purpose covered by the special appropriation. However, the state's financial management system may invoke additional budget control using features of the system that are in addition to the appropriations of the General Assembly.  (b) In order to allow for full disclosure of investment transactions, to make available special reports on investment transactions, and to isolate investment expenditures from normal expenditures, the Chief Fiscal Officer of the State is authorized to establish separate appropriation codes for investments and to transfer to such appropriations from the investment line item as established in the agency appropriation acts.
AR Code § 19-4-527 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-527. Authority of Treasurer of State to use certain funding for operations

 (a) The Treasurer of State is authorized to utilize the funding for maintenance and general operations provided for in the Constitutional Officers Fund and State Central Services Fund to allow for reconciling items which may occur in the operations of the office.  (b) Policies and procedures for proper accounting of reconciling items shall be developed by the Treasurer of State with the advice and approval of the Legislative Joint Auditing Committee.
AR Code § 19-4-601 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 6 - Annual Operations Plans of State Agencies|§ 19-4-601. Responsibility generally

 Except as limited by appropriations and funding by the General Assembly and other provisions of law, state agencies shall have the authority and responsibility to administer their programs as authorized by the General Assembly and shall be responsible for their proper management.
AR Code § 19-4-602 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 6 - Annual Operations Plans of State Agencies|§ 19-4-602. Compliance and approval required

 (a) No state agency may increase the salaries of its employees, employ additional employees, expend money, or incur any obligations except in accordance with law and with a properly approved annual operations plan which includes a quarterly fiscal program.  (b) Appropriations subject to the provisions of this subchapter shall not be available for expenditures or encumbrance until the state agency has complied with the provisions of this subchapter.
AR Code § 19-4-603 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 6 - Annual Operations Plans of State Agencies|§ 19-4-603. Exemptions generally

 Appropriations for retirement benefits, refunds, and Social Security requirements of the teacher and public employees retirement systems shall be excluded from the provisions of this subchapter.
AR Code § 19-4-607 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 6 - Annual Operations Plans of State Agencies|§ 19-4-607. Review and approval of annual operations plans

 (a) Each state agency other than the elected constitutional officers, the legislative branch and its staff offices, the judicial branch and its staff offices, the Arkansas Department of Transportation, the Office of the Arkansas Lottery, the state-supported institutions of higher education, and the Arkansas State Game and Fish Commission shall prepare an annual operations plan for the operation of each of its assigned programs for submission to the Chief Fiscal Officer of the State.  (b) The annual operations plan shall be prepared in the form and content determined by the Chief Fiscal Officer of the State and shall be transmitted to the Department of Finance and Administration on the date prescribed by the Chief Fiscal Officer of the State.  (c) In years when the General Assembly meets in regular session, the annual operations plan shall be prepared after adjournment of the regular session and shall take fully into consideration all applicable laws, including appropriations, and shall be submitted to the Department of Finance and Administration on a date set by the Chief Fiscal Officer of the State but prior to July 1 of that year.  (d) The Chief Fiscal Officer of the State shall:  (1) Review each annual operations plan to determine that:  (A) It is consistent with the policy decisions of the General Assembly and the Governor;  (B) Appropriations and funding have been provided by the General Assembly;  (C) It reflects proper planning and efficient management methods; and  (D) Appropriations and funding have been made for the planned purpose and will not be exhausted before the end of the fiscal year; and    (2)  (A)  (i) Approve the annual operations plan if he or she is satisfied that it meets all requirements.  (ii) Otherwise, he or she shall require necessary revisions of the plan in whole or in part.    (B) However, nothing in this section shall be construed to allow the Chief Fiscal Officer of the State to substitute his or her individual judgment as to the operation or necessity of any program of any state agency for the judgment of the executive head or board or commission charged with the responsibility for the operation and control of that agency.      (e) Each annual operations plan shall indicate:  (1) The appropriation and funding provided by the General Assembly;  (2) A detailed budget by quarters; and  (3) Any other supporting or related information required by the Chief Fiscal Officer of the State or requested by a legislative interim committee, including the Legislative Council.
AR Code § 19-4-608 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 6 - Annual Operations Plans of State Agencies|§ 19-4-608. Fiscal controls

 In order to provide proper fiscal controls, the Chief Fiscal Officer of the State shall assure the implementation of the procedures set out in this section:   (1) The annual operations plan of each state agency shall contain a quarterly fiscal program indicating the proposed expenditures and anticipated resources for each quarter of the ensuing fiscal year. Anticipated resources shall be based upon forecasted resources estimated to be available by the Chief Fiscal Officer of the State. In the event a revision of forecasted resources is made during a fiscal year, those agencies affected by the revised forecast shall submit a new quarterly fiscal program based upon the revised forecast;  (2) The Chief Fiscal Officer of the State shall review and approve the quarterly fiscal program if he or she finds that the forecasted resources will be adequate for financing the proposed program during the fiscal year and for each quarter or other appropriate period within the fiscal year;  (3) In the event an agency incurs expenses at a level that would exceed the proposed expenditures in their quarterly fiscal program, the Chief Fiscal Officer of the State may require the submission of a revised quarterly fiscal program which reduces expenditures for the remainder of the fiscal year to a total which is within the level of the estimated resources available to the agency. Remaining appropriations will be unavailable to the agency until the revised program has been submitted and approved; and  (4) In case the Chief Fiscal Officer of the State determines that the estimated revenues or other sources of income for any agency will be less than was anticipated and that consequently the funds available for the remainder of the fiscal year will be less than the amount estimated, he or she shall reduce the amount of available appropriation to the level of expected revenue after notice to the agency.
AR Code § 19-4-701 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 7 - Expenditures Generally|§ 19-4-701. Fiscal periods of state

 (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.
AR Code § 19-4-703 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 7 - Expenditures Generally|§ 19-4-703. Redemption of warrants

 No warrant issued by the Auditor of State shall be payable by the Treasurer of State unless it shall have been presented for payment within the twelve (12) months immediately following the close of the fiscal year or other appropriate fiscal period against which appropriation the warrant was charged.
AR Code § 19-4-704 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 7 - Expenditures Generally|§ 19-4-704. No obligations without appropriations

 (a) No obligations will be paid from appropriated funds until the General Assembly shall have made an appropriation for that purpose; nor shall any state agency enter into any contract which would contemplate that payments under the contracts would be made beyond the expiration of the biennial period unless the General Assembly, prior to the expiration of the biennial period, makes an appropriation for that purpose, or in the case of multiyear contracts for commodities or services, a determination in writing has been made prior to use that:  (1) Estimated requirements cover the period of the contract and are reasonably firm and continuing; and  (2) Such a contract would serve the best interests of the state by encouraging effective competition or otherwise promoting economies in state procurement.    (b) In no event shall any obligations be incurred unless there are sufficient funds or an approved federal grant on hand, or estimated to become available, to meet the obligations when they become due.
AR Code § 19-4-705 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 7 - Expenditures Generally|§ 19-4-705. Obligations limited to funds available

 (a) No state agency for which regular operating appropriations are made on a fiscal-year basis shall incur any obligations under the appropriations unless there are funds on hand or an approved federal grant, or estimated to become available, during the fiscal year for the payment of the obligation; nor shall any agency create any obligation in one (1) fiscal year which will make it necessary to use the revenues of the following fiscal year in order to meet the obligation except in the case of multiyear contracts for commodities or services and as provided in § 19-4-707.  (b) In the event an agency had bank funds which are not required by law to be deposited into the State Treasury, the agency shall have the authority to create additional obligations to the extent of the bank funds on hand, or which are estimated to become available during the fiscal period. However, the agency shall not create any obligations, in the aggregate, which would make the total of such obligations exceed the total of all funds available to the agency during the fiscal period, except in the case of multiyear contracts for commodities or services and as provided in § 19-4-707.
AR Code § 19-4-706 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 7 - Expenditures Generally|§ 19-4-706. Interest and carrying charges

 State agencies, including exempt agencies, may enter into contracts which contemplate the payment of interest, late charges, but only when such late charges are incurred sixty (60) days after payment is due, or carrying charges under such rules as may be promulgated by the State Procurement Director.
AR Code § 19-4-707 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 7 - Expenditures Generally|§ 19-4-707. Obligations for improvements

 Notwithstanding the fact that no disbursements may be made during any fiscal period in excess of the appropriations made available by the General Assembly for the fiscal period, it is provided that contracts for improvements including major repairs, alterations, and construction of new buildings and facilities may be let to the extent of the appropriations made available for those purposes for the biennial period. However, no such contracts may be let in amounts exceeding the probable funds available or which are estimated to become available during the period.
AR Code § 19-4-708 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 7 - Expenditures Generally|§ 19-4-708. Depletion of agency funds

 In the event any state agency shall incur obligations in such manner that the funds allocated or belonging to the agency are depleted and the agency is unable to pay all of its outstanding commitments without incurring a deficit, then the Chief Fiscal Officer of the State may suspend all exemptions under the Arkansas Procurement Law, § 19-11-201 et seq., with respect to the agency. Under these circumstances, the Chief Fiscal Officer of the State may notify the agency that all future obligations of any kind whatsoever must be approved by the Chief Fiscal Officer of the State before they become valid obligations against the funds of the agency.
AR Code § 19-4-709 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 7 - Expenditures Generally|§ 19-4-709. Statement of financial condition

 (a) The Chief Fiscal Officer of the State may require, from time to time as he or she shall deem necessary, a statement from any state agency setting out the prospective funds which are estimated to become available and a statement of the outstanding obligations and of the proposed expenditures of that agency for the remainder of the fiscal period.  (b) If, in the Chief Fiscal Officer of the State's judgment, any agency has incurred or is about to incur a deficit, the Chief Fiscal Officer of the State shall call upon the agency to stop incurring obligations, under penalty of its disbursing bond.
AR Code § 19-4-710 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 7 - Expenditures Generally|§ 19-4-710. Interagency transfers — Definition

 (a) To prevent the duplication of recording expenditures and revenues resulting from interagency transactions, the Chief Fiscal Officer of the State, after securing the approval of the proposed procedures by the Legislative Auditor, may provide for an interagency transfer of moneys or recognize a journal entry to charge the expenditure to the disbursing agency without creating a warrant and to identify the cash receipt by the receiving agency.  (b) Budget manuals prepared for the General Assembly for the biennial state budget shall identify the original revenue source of interagency transfers of funds.  (c) As used in this section, “interagency transfer” means:  (1) The purchase of services or commodities by one (1) state agency from another state agency, or within a state agency; or  (2) Other transfers of funds under § 19-5-106 or other provision of law.
AR Code § 19-4-711 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 7 - Expenditures Generally|§ 19-4-711. Transfer of responsibilities

 In the event that a state agency or its responsibilities, or a part of its responsibilities, is transferred by law within a biennium to another agency, the Chief Fiscal Officer of the State shall transfer all or part of the line-item appropriations, personnel positions, and moneys necessary to accomplish the transfer of responsibilities, subject to the same restrictions and procedures applicable to the original appropriations and funds from which transferred.
AR Code § 19-4-801 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-801. Definitions

 As used in this subchapter:   (1) “Cash funds” means all moneys, negotiable instruments, certificates of indebtedness, stocks, and bonds held by or owned by any state agency which are not on deposit with or in the trust of the Treasurer of State; and  (2)  (A) “State agency” means all boards, commissions, departments, agencies, institutions, offices or officers, state-supported institutions of higher education, and any other office or unit of government of the State of Arkansas created or established pursuant to law or pursuant to any action of the Governor, functioning under appropriation made by the General Assembly or functioning as a representative of the state without appropriation of the General Assembly.  (B) “State agency” shall not include the:  (i) Governor;  (ii) Secretary of State;  (iii) Attorney General;  (iv) Treasurer of State;  (v) Auditor of State;  (vi) Commissioner of State Lands;  (vii) Supreme Court and its justices;  (viii) Circuit courts and circuit judges;  (ix) Prosecuting attorneys;  (x) Arkansas State Game and Fish Commission;  (xi) Arkansas Department of Transportation;  (xii)  (a) Office of the Arkansas Lottery.  (b) However, the office shall be considered a state agency for the purposes of § 19-4-810 et seq.;    (xiii) General Assembly; and  (xiv) Respective staffs of the officers and agencies listed in this subdivision (2)(B).
AR Code § 19-4-802 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-802. Authorization of General Assembly

 (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.
AR Code § 19-4-803 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-803. Exemptions

 (a) The following are exempt from this subchapter:  (1) Funds required by the terms of a bond indenture to be held by paying agents for the payment of interest and principal on such bonds;  (2) Petty cash funds held by the various state agencies;  (3) Memorials, endowments, bequests, gifts, and donations made to any state agency other than for normal operation of the agency;  (4) Canteen funds of state agencies other than institutions of higher education, wherein the profits earned are used for the benefit of the people served by that agency through the purchase of services or goods other than normal salary or maintenance expenses of the agency;  (5) The Benefit Fund of the Division of Workforce Services;  (6) The Revenue Bond Guaranty Reserve Account of the Arkansas Economic Development Council;  (7) The Illegal Drug Purchase Account and the Confidential Accounts of the Division of Arkansas State Police;  (8) Patient funds, when the institution is acting in a trust capacity or when the funds are utilized for patient activities other than normal agency-provided services;  (9) The State Treasury Money Management Trust; and  (10) Any other funds determined by the Chief Fiscal Officer of the State or the General Assembly, to be held in trust and on deposit in a financial institution other than the State Treasury.    (b) The Division of Correction Plasma Center is exempt from provisions of this subchapter.  (c) The Arkansas Comprehensive Health Insurance Pool, created under the Comprehensive Health Insurance Pool Act, § 23-79-501 et seq., and its board of directors, and the Arkansas Property and Casualty Insurance Guaranty Fund and its advisory association, referenced under the Arkansas Property and Casualty Insurance Guaranty Act, § 23-90-101 et seq., and the Arkansas Life and Health Insurance Guaranty Association and its board of directors, referenced under the Arkansas Life and Health Insurance Guaranty Association Act, § 23-96-101 et seq., are hereby exempt from the provisions of this subchapter.  (d) The Tobacco Settlement Cash Holding Fund administered by the State Board of Finance shall be exempt from the provisions of this subchapter.
AR Code § 19-4-805 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-805. Investment of fund balances

 (a) The state-supported institutions of higher education shall have the right to determine the depositories and the nature of investments of any of their cash funds which are not currently needed for operating purposes. In making these determinations, these institutions shall seek to obtain the highest possible rate of return for their investments.  (b) All cash fund agencies other than the state-supported institutions of higher education shall request and abide by the recommendations of the State Board of Finance as to the best investment decisions for any idle cash balances.