reglab/housing_qa huggingface dataset:
AR Code § 19-4-806 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-806. Petty cash accounts

 (a) State agencies operating under the provisions of this subchapter are authorized to establish petty cash accounts. These accounts must be approved by the Chief Fiscal Officer of the State and only minor expenditures or emergency purchases shall be made therefrom.  (b) State-supported institutions of higher education and other agencies that can demonstrate the need for large petty cash accounts during brief periods of time, such as student registration periods, are authorized short-term petty cash accounts.
AR Code § 19-4-810 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-810. Voucher examination and approval — Responsibilities of state agency executive administrators

 (a) Responsibilities of State Agency Executive Administrator. It shall be the responsibility of each executive head of a state agency handling cash funds to establish adequate internal administrative procedures and controls to ensure prompt and accurate payment of obligations to be liquidated from such funds in order to promote good public relations and to take advantage of all available discounts.  (b) It shall also be the responsibility of the state agency executive head to establish a system of pre-audit within his or her agency to ensure that checks and vouchers, before being released by the state agency, are prepared in accordance with all applicable purchasing and fiscal laws on the subject by performing the following functions. He or she shall determine that:  (1) Services, materials, supplies, and equipment received comply with specifications indicated on purchase documents;  (2) Quantities received, as being indicated on the invoice, agree with those shown on the receiving report;  (3) Unit prices agree with those indicated on the purchase documents;  (4) The extensions and footings of the invoice are correct;  (5) The voucher or check is prepared in sufficient time to take advantage of all available discounts being offered;  (6) Sufficient legislative authorization for expenditures and funds is available for payment of the obligation; and  (7) The obligation was incurred in conformity with all purchasing and fiscal laws applicable to state agencies operating out of the State Treasury.
AR Code § 19-4-813 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-813. Erroneous or improper payments

 The responsibility for recovery of erroneous or improper payments shall be with the state agency head, the bonded disbursing officer, or his or her designated bonded assistant; and the Chief Fiscal Officer of the State shall not be liable under his or her surety bond for any erroneous or improper payments so made.
AR Code § 19-4-814 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-814. Supporting documentation

 Requirements for supporting documentation for disbursements shall be determined as follows:   (1) In connection with purchasing procedures, the Chief Fiscal Officer of the State shall prescribe and define the necessary documents and other evidence which shall be retained by the agency for the purpose of determining whether the proper purchasing procedures have been complied with;  (2) In all instances where the evidences of indebtedness are represented by vendor's invoices, the agency shall retain in the permanent file of the business office of the agency the original invoice and corresponding documentation of actual payment in accordance with procedures established by the Chief Fiscal Officer of the State;  (3) In connection with printing contracts, provided by the Arkansas Constitution and laws of this state, the supporting documentation shall be those prescribed by the Auditor of State or by the Department of Finance and Administration, as appropriate;  (4) In connection with the laws or rules governing travel, where individuals are reimbursed for expenses incurred for travel in connection with their official duties, the supporting papers shall be the forms or statements of such expenses prescribed by the Chief Fiscal Officer of the State. In the case of per diem or other expenses established by law, the disbursing officer shall attach to the voucher issued in payment of such allowances a citation of his or her authority for making such payments;  (5) Any indebtedness or expense incurred in connection with an approved resolution of any state board or commission shall be made a part of the permanent minutes of such board or commission, and copies of such resolution or minutes authorizing any indebtedness or expense shall be attached to the voucher issued in payment of any such indebtedness or expense; and  (6) In instances where the General Assembly has authorized grants to public schools, public welfare recipients, counties, municipalities, and for other purposes specifically provided by law, for payments made to individuals under retirement systems, and for income tax refunds, the Chief Fiscal Officer of the State shall prescribe the forms of the vouchers to be used and the procedure to be followed in making such payments.
AR Code § 19-4-815 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-815. Original of supporting documentation to be retained by the agency

 (a) The original evidences of indebtedness, including documents prepared in connection with purchasing procedure, and all other original contracts, invoices, statements, receipts, petty cash tickets, bank statements, cancelled checks drawn upon bank accounts, and other original supporting papers shall be retained in the permanent file of the business office of each state agency, or attached to the office copy of the agency's voucher, and such documents shall be kept in a safe place subject to audit and shall not be destroyed until authorization is given for their destruction by the Legislative Auditor.  (b) With the approval of the Legislative Auditor of the state, a state agency may retain evidences to satisfy record retention policies of indebtedness and other contracts, invoices, statements, receipts, petty cash tickets, bank statements, cancelled checks drawn upon bank accounts, and other supporting papers by microform or a form of stored images in a computer system or other form of computer technology in lieu of retaining the originals of such documents.
AR Code § 19-4-816 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-816. Contracts for procurement of commodities and services

 Each state agency which is authorized by law or under the purchasing procedures of this state to enter into contract for the procurement of property, commodities, or services shall keep on file in its respective place of business a copy of such contract for public inspection or audit and shall make a copy of any such contract available to the Chief Fiscal Officer of the State when so required by him or her.
AR Code § 19-4-817 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 8 - Expenditure of Cash Funds|§ 19-4-817. Constitutional officers and agencies

 (a) Beginning with fiscal year 2021, cash funds of the following constitutional officers and departments shall be budgeted and proposed expenditures approved by enactments of the General Assembly:  (1) The Governor;  (2) The Secretary of State;  (3) The Attorney General;  (4) The Treasurer of State;  (5) The Auditor of State;  (6) The Commissioner of State Lands;  (7) The Supreme Court and its justices;  (8) The Arkansas State Game and Fish Commission;  (9) The Arkansas Department of Transportation;  (10) The General Assembly; and  (11) The respective staffs of the officers listed in this subsection.    (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 that purpose.  (c) The constitutional officers and agencies listed in subsection (a) of this section shall submit any budgetary information requested by the Legislative Council and shall undertake whatever budgetary procedures the Legislative Council may establish for the appropriation of cash funds.  (d) The constitutional officers and agencies listed in subsection (a) of this section shall not be charged a service charge under § 19-5-206 when complying with this section.  (e) This section does not provide the General Assembly with the authority to approve expenditures of the Arkansas State Game and Fish Commission or the Arkansas Department of Transportation, which shall be subject only to review and appropriation by the General Assembly.
AR Code § 19-4-901 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 9 - Travel Rules|§ 19-4-901. Rules generally

 The Chief Fiscal Officer of the State shall promulgate rules with respect to travel and travel allowances and prescribe the forms and procedures for reporting, approving, and paying such travel allowances for all officers and employees of the state government or for other persons who are authorized to carry out official duties in connection with the business of the state.
AR Code § 19-4-902 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 9 - Travel Rules|§ 19-4-902. Authorization for travel

 (a)  (1) The responsibility for authorizing travel, or any expenses in connection therewith, shall be placed upon the board or commission in charge or upon the administrative head of each state agency.  (2) No travel expenses shall be authorized or allowed without the approval of the board, commission, or administrative head of any agency.    (b) It shall be the responsibility of the administrative head of any agency to keep on file in the place of business of the agency, subject to audit, copies of all supporting documents and required receipts for expenses incurred in connection with the travel authorizations and allowances for persons traveling in behalf of the agency.
AR Code § 19-4-904 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 9 - Travel Rules|§ 19-4-904. Exempt persons and agencies

 (a)  (1) The limitations of this subchapter relating to travel rules shall not be applicable to:  (A) Except as provided in § 19-4-903(b), the constitutional or elective officials and their employees; or  (B) Official guests of the state.    (2) The provisions of this subchapter shall not be used to supersede or set aside the provisions of law providing for fixed allowances, established amounts for per diem, or to special travel privileges provided by law for specific purposes when the allowances exceed those authorized in this subchapter.    (b)  (1) Personal reimbursement will not be allowed to any state official, state employee, or any other person traveling on official business for expenses covering personal entertainment, flowers, valet service, laundry and cleaning, or other personal expenses, as those expenses shall be defined in the state travel rules. All such persons shall be required to submit their travel reimbursement requests upon forms prescribed by the Department of Finance and Administration, itemized in such detail as shall be necessary to carry out the purposes and intent of this section.  (2) The tip reimbursement amount shall not exceed fifteen percent (15%) of the meal amount expended.  (3) The total reimbursement for meals and tips shall not exceed the maximum rates prescribed by the Financial Management Guide published by the Office of Accounting of the Department of Finance and Administration.    (c) The cost of meals, lodging, and mileage of state employees who are designated by a supervisor or agency director to attend official or special board meetings or other functions recognized as being in the performance of their official duties may be paid either as reimbursement to the employee or on direct billing, in the case of meals and lodging, subject to approval of the superior.  (d) It is recognized that within the state-supported institutions of higher education there exists an obligatory inherent cost of providing travel expenses for a group or number of students who, when accompanied by those who instruct the students in the fundamentals of a competitive sport and direct team strategy, must travel and be recognized as a cohesive unit representing not only their institution, but exemplifying the State of Arkansas in their behavior, attitudes, interests, presentation, and conduct. In these circumstances the payment of group travel expenses, including those of students and employees, may be authorized as follows:  (1) Meals and lodging;  (2) Transportation;  (3) Entertainment, within reasonable limits, to ease the pressure on students of their objectives;  (4) Costs of group activities, including gratuities, laundry, cleaning, and favors; and  (5) Other personal expenses to be paid only from auxiliary funds not inconsistent with standards, rules, or prohibitions established by recognized national or state governing associations pertaining to the respective students and employees and the institutions they are representing.
AR Code § 19-4-905 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 9 - Travel Rules|§ 19-4-905. State-owned motor vehicles generally

 (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.
AR Code § 19-4-907 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 9 - Travel Rules|§ 19-4-907. Motor vehicle records

 The Chief Fiscal Officer of the State may direct all state agencies to maintain records with respect to all state-owned motor vehicles and may require that the agencies file reports on the vehicles covering the operating costs thereof.
AR Code § 19-4-1001 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 10 - Oil Company Credit Cards|§ 19-4-1001. Definition

 As used in this subchapter, the term “credit cards” means only those credit cards issued to state agencies, boards, or commissions for which the state agencies, boards, or commissions assume responsibility for payment.
AR Code § 19-4-1002 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 10 - Oil Company Credit Cards|§ 19-4-1002. Daily allowances, etc., not affected

 This subchapter in no way changes the maximum daily allowance for meals and lodging authorized in this chapter for an individual traveling on official state business within or beyond the borders of this state, nor does it change any special authorizations, exemptions, or limitations set forth in this chapter.
AR Code § 19-4-1005 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 10 - Oil Company Credit Cards|§ 19-4-1005. Responsibility for use

 (a) The responsibility for ensuring that only authorized expenditures are paid for by use of state credit cards for which the state agency assumes responsibility for payment and the collection for any unauthorized expenditures which may occur rests with the board, commission, or administrative head in charge of the agency.  (b) The Chief Fiscal Officer of the State shall not be liable for any unauthorized expenditures through the use of state credit cards for which the state agency assumes liability for payment.
AR Code § 19-4-1006 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 10 - Oil Company Credit Cards|§ 19-4-1006. Rules — Records

 The Chief Fiscal Officer of the State shall:   (1) Promulgate rules with respect to obtaining and utilizing credit cards in payment of products and services;  (2) Prescribe the procedures for reporting, approving, and paying for products and services purchased with credit cards; and  (3) Prescribe the necessary records to be maintained and the supporting documentation to be provided with each voucher presented for payment of charges resulting from the use of credit cards.
AR Code § 19-4-1007 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 10 - Oil Company Credit Cards|§ 19-4-1007. No use of other credit cards

 (a) If it is determined by the Chief Fiscal Officer of the State to be essential to enable an agency, board, or commission to effectively carry out its responsibilities, the Chief Fiscal Officer of the State may authorize an agency, board, or commission, or certain employees thereof, to use state credit cards for which the state agency assumes liability for payment, under rules as may be prescribed by the Chief Fiscal Officer of the State.  (b) No credit cards shall be used except those approved by the Chief Fiscal Officer of the State.
AR Code § 19-4-1008 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 10 - Oil Company Credit Cards|§ 19-4-1008. Revolving funds for expenses

 (a)  (1) The Chief Fiscal Officer of the State is authorized to promulgate appropriate rules authorizing state agencies, boards, commissions, and institutions of higher education to establish revolving funds which shall be within such limitations as the Chief Fiscal Officer of the State may prescribe or to make advances of expense funds for authorized travel by officials and employees of state agencies, boards, commissions, and institutions of higher education whose travel is in conjunction with institutionally sponsored events or programs. The advanced funds shall be reimbursed by the individual borrowing the funds from moneys to the individual upon filing an authorized expense account in connection with the travel.  (2) These funds shall be used to make advances of expense funds for authorized travel by officials and employees of state agencies, boards, commissions, and institutions of higher education whose travel is in conjunction with institutionally sponsored events or programs.  (3) These funds shall be reimbursed by the individual borrowing the funds from moneys to the individual upon filing his or her authorized expense account in connection with his or her travel.    (b) The rules may authorize the state agency, board, commission, or institution of higher education to require the employee to file an agreement authorizing the agency to recover any amounts advanced for travel expense purposes from the amounts claimed and allowed the employee or student as reimbursement for actual expenses incurred, to recover them from the next or future salary payments to the employee, or add them to the receivables account of the student.
AR Code § 19-4-1101 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 11 - Approval of Expenditures|§ 19-4-1101. Examination and approval required

 (a) The expenditure of all funds deposited into the State Treasury shall be subject to examination and approval in the manner provided for by this subchapter before the proposed expenditure is approved for payment from such funds.  (b) Funds of state agencies which are not required by law to be deposited into the State Treasury shall be subject to the procedures as required by § 19-4-801 et seq.  (c) The Legislative Auditor shall have authority, in connection with any examination of the fiscal activities of any agency, to audit any of the funds of the agency.