AR Code § 19-4-304 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 3 - Chief Fiscal Officer of the State|§ 19-4-304. Regular and fiscal session preparations

 (a) Immediately after July 1 of each even-numbered calendar year, or earlier if determined necessary, the Secretary of the Department of Finance and Administration shall:  (1) Issue budget information forms, budget estimating instructions, and a budget calendar which has been approved by the Legislative Council, plus a budget policy letter from the Governor containing some or all of the following:  (A) Establishing maximum limitations on expenditures for the year in which estimates are being requested;  (B) Setting out the policies which will determine the Governor's priorities in the allocation of available resources;  (C) Outlining the effects of economic changes pertaining to price levels, population changes, and pending federal legislation; and  (D) Containing a review of current fiscal conditions and a prognostication of fiscal conditions for the future;    (2)  (A) Visit and inspect the properties and facilities of any or all state agencies and request the administrative head or any employee of the agency to appear before him or her to explain any matters concerning the budgetary and program requirements of the agency.  (B) If any agency fails or refuses to furnish any information with respect to budget estimates or program formulation, as and when it shall be requested by the Chief Fiscal Officer of the State, then he or she shall have the authority to prepare and submit his or her own recommendations as to the budgetary or program requirements of the agency;    (3) Assist agencies in the preparation of their budget proposals. This assistance may include:  (A) Technical assistance;  (B) Organization of materials;  (C) Centrally collected accounting, budgeting, personnel, and purchasing information standards and guidelines;  (D) Population and other required data; and  (E) Any other assistance that will help the agencies produce the information necessary for efficient agency management and decision making by the General Assembly and the Governor or the Governor-elect;    (4) Analyze the budget estimates to evaluate and assess the priority and accuracy of agency requests in relation to policy and program objectives and the financial condition of the state and make recommendations for modifications and revision of the budget request if, in their opinion, the facts before them would justify such proposed revisions. The Chief Fiscal Officer of the State in making recommended changes shall not alter the original request unless requested to do so by the administrative head of the agency affected but shall report the original request, together with his or her own recommendations and the reasons therefor, to the Governor, so that all agency budget estimates may be made available to the Governor or Governor-elect, the Legislative Council, and the General Assembly for their consideration;  (5) Prepare an estimate of the general and special revenues for the next fiscal year, along with comparative data for the then-current fiscal year and past fiscal year; and  (6) Submit the budget studies, together with his or her recommendations, to the Legislative Council and to the Governor or Governor-elect for such further recommendations as the Governor or Governor-elect may care to make.    (b) The secretary shall submit the annual revenue forecast to the Legislative Council:  (1) By December 1 of the year preceding a fiscal session that is held in a year in which the preferential primary election will be held in May under § 7-7-203;  (2) By February 1 of a year preceding a fiscal session that is held in a year in which the preferential primary election is held in March under § 7-7-203; and  (3) No later than sixty (60) days before the start of a regular session.