reglab/housing_qa huggingface dataset:
AR Code § 19-2-105 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 1 - General Provisions|§ 19-2-105. Deficiencies in excess of appropriations unlawful

 (a) It shall be unlawful for the head or any subordinate in charge of any state department, board, bureau, or other state-maintained institution to cause, permit to occur, or allow to exist any deficiency in excess of regular appropriation made for maintenance of the department, board, bureau, or other state-maintained institution.  (b)  (1) Any person violating this section shall be deemed guilty of a misdemeanor.  (2) Upon conviction, an offender shall be fined in any sum not to exceed five hundred dollars ($500) or imprisoned not more than ninety (90) days, or both fined and imprisoned, and shall be discharged from office.
AR Code § 19-2-201 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 2 - Receipts Generally|§ 19-2-201. Acceptance of checks

 The Treasurer of State is authorized and directed to accept checks for the remittance due the state.
AR Code § 19-2-202 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 2 - Receipts Generally|§ 19-2-202. Proceedings on bad checks

 (a) Where remittance is made by check to the Treasurer of State and the check is returned unpaid, it shall be the duty of the Treasurer of State to make a duplicate of the check and carry it as a cash item, delivering the original to the Attorney General for collection after adding a penalty of twenty-five percent (25%) to the amount of the check.  (b)  (1) It shall be the duty of the Attorney General to take such action as shall be deemed proper for the collection of a rejected check, together with twenty-five percent (25%) of the face amount of the check as penalty, for the punishment of the maker of that check under the criminal laws of this state.  (2) The penalty shall be credited to the same fund as was the original amount of the check delivered to the Attorney General by the Treasurer of State pursuant to subsection (a) of this section.    (c) If for any reason the Attorney General is unable to collect either the principal or penalty on a rejected check, as contemplated by this section, then, as soon as such fact is ascertained, it shall be the duty of the Treasurer of State to cancel the receipt for it, taking credit therefor, and notifying the Auditor of State of the cancellation; and the Auditor of State shall likewise credit the Treasurer of State with it.  (d) Any state official issuing a certificate of authority or making book entries affecting any transaction, payment for which was made with bad checks, is authorized and directed to cancel them upon receipt of the Attorney General's notice of inability to collect on such checks as specified in subsection (c) of this section.
AR Code § 19-2-203 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 2 - Receipts Generally|§ 19-2-203. Receipts by Department of Finance and Administration — Additional penalty

 (a) If any person, firm, corporation, partnership, or business makes payment to the Department of Finance and Administration for any license or fees imposed by the laws of this state by means of a check, draft, or order drawn on any bank, person, firm, or corporation, and the check, draft, or order is returned by the bank, person, firm, or corporation without having been paid in full, then the Secretary of the Department of Finance and Administration is authorized and empowered to impose a penalty. The penalty shall be in the amount of either ten percent (10%) of the face amount of the check, draft, or order or twenty dollars ($20.00), whichever is greater, against the maker or drawer of the check, draft, or order.  (b) This penalty is cumulative to any other penalties provided by law.
AR Code § 19-2-204 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 2 - Receipts Generally|§ 19-2-204. Refusal to accept personal checks

 Effective January 1, 2000, no state agency, board, commission, or institution may refuse to accept personal checks unless and until it has filed with the Legislative Council a written statement justifying the agency's policy to not accept personal checks.
AR Code § 19-2-301 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 3 - Accounts and Notes Receivable Abatement|§ 19-2-301. Title

 This subchapter may be known as the “Accounts and Notes Receivable Abatement Act for the State of Arkansas”.
AR Code § 19-2-302 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 3 - Accounts and Notes Receivable Abatement|§ 19-2-302. Purpose

 The purpose of this subchapter is to establish procedures for the various state agencies, authorities, boards, commissions, departments, and institutions of higher education to charge-off or cancel uncollectible moneys owed to them.
AR Code § 19-2-303 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 3 - Accounts and Notes Receivable Abatement|§ 19-2-303. Definitions

 As used in this subchapter:   (1) “Abatement” means a complete or partial cancellation of a tax levied, special assessment, service charge, student loan, note receivable, or other amounts for which asset recognition criteria have been met;  (2) “Accounts receivable” means an asset account upon the books of record reflecting amounts owing on open account from persons or organizations for taxes levied, special assessments, service charges, goods and services furnished by a state agency, or other amounts for which asset recognition criteria have been met but does not include amounts due from other state agencies;  (3) “Notes receivable” means an unconditional written promise, signed by the maker, to pay a certain sum in money on demand or at a fixed or determinable future time either to the bearer or to the order of a person designated therein;  (4) “Special assessment” means a compulsory levy made against certain properties or business entities to defray part or all of the cost of a specific improvement or service deemed to primarily benefit or regulate those upon whom the assessment is levied;  (5) “State agency” means a state agency, board, authority, commission, department, or institution of higher education created by or receiving an appropriation by the General Assembly; and  (6) “Tax” means a compulsory charge levied by the State of Arkansas for the purpose of financing services performed for the common benefit of its citizens.
AR Code § 19-2-304 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 3 - Accounts and Notes Receivable Abatement|§ 19-2-304. Recording of amounts due

 Each state agency shall record upon its books of record the amounts due it for delivery of goods and services, licenses, unpaid taxes, student loans, special assessments, accounts receivable, and notes receivable that are recognized by the state agency as due and payable or recognized as current-year income or as an asset that is due and payable upon a date ascertained.
AR Code § 19-2-305 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 3 - Accounts and Notes Receivable Abatement|§ 19-2-305. Referring of outstanding debts for collection

 (a) A state agency shall diligently and actively pursue the collection of the state agency’s accounts and notes receivable.  (b) Diligently and actively pursuing the collection of these accounts may include, but is not limited to:  (1) Contacting a debtor by phone or letter within a reasonable time after an account is deemed delinquent;  (2)  (A) Referring an account to a licensed collection agency or an attorney for collection with a remuneration not exceeding fifty percent (50%) for accounts of five hundred dollars ($500) or less and not exceeding thirty-three and one-third percent (331/3%) for accounts in excess of five hundred dollars ($500).  (B) If an agency is unable to procure the services of a collection agency or attorney for the collection of any account in excess of five hundred dollars ($500) for a fee of one-third (1/3) of the amount recovered as authorized in this subsection, the agency may report this fact to the Legislative Joint Auditing Committee, and the Legislative Joint Auditing Committee may authorize the agency to pay a higher fee for collecting the account, not to exceed fifty percent (50%);    (3) Pursuing setoff of debt against income tax refunds as allowed by §§ 26-36-301 — 26-36-320; or  (4) Pursuing all other available means of collection if deemed feasible and economically justifiable by the agency.
AR Code § 19-2-306 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 3 - Accounts and Notes Receivable Abatement|§ 19-2-306. Abatement of debt

 (a) If after the state agency has pursued collection of the debt owed it as set out in this subchapter and the debt or partial debt is decreed to be uncollectible, then the debt shall be referred to the Chief Fiscal Officer of the State for abatement.  (b) The Chief Fiscal Officer of the State shall satisfy himself or herself that all efforts to collect the indebtedness have been fulfilled, and he or she may then, by written approval, declare the debt or remaining debt uncollectible and notify the state agency and Legislative Joint Auditing Committee of abatement of the debt.
AR Code § 19-2-307 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 3 - Accounts and Notes Receivable Abatement|§ 19-2-307. Rules

 The Secretary of the Department of Finance and Administration is authorized to promulgate such rules as deemed necessary to implement the provisions and intent of this subchapter.
AR Code § 19-2-404 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 4 - Expenditures Generally|§ 19-2-404. Emergency expenditures

 (a)  (1) In the event of riots, threatened riots, sabotage, public insurrection, threatened insurrection, storm, flood, famine, or other public calamity which jeopardizes the public peace, health, and safety of citizens of Arkansas that calls for immediate action, the Governor is delegated and authorized by the General Assembly to declare an emergency to exist and to issue a proclamation declaring an emergency to exist.  (2) Other requests for utilization of this appropriation shall be submitted for prior review by the Governor to a Governor's Emergency Fund Review Committee, meeting in committee, composed of the cochairs and co-vice chairs of the Legislative Joint Auditing Committee and the cochairs and co-vice chairs of the Legislative Council.    (b) A proclamation or request, as approved by the Governor or the Governor's Emergency Fund Review Committee, shall include:  (1) The nature and location of the emergency;  (2) The name of the department or agency which, in the Governor's opinion, is best able to alleviate or obviate the conditions which have arisen or are about to arise because of the emergency; and  (3) The amount of funds required for the emergency, such amount or so much thereof as shall have been set forth in each proclamation to be extended upon vouchers drawn by the disbursing agent of the department or agency named in the proclamation.    (c) The original of the proclamation shall be filed with the Secretary of State, and an executed counterpart of it shall be filed with the Auditor of State, the Treasurer of State, and the Department of Finance and Administration.  (d) Any expenditures made in accordance with the authorizations provided for in this section may be reimbursed to the Miscellaneous Revolving Fund by transfers authorized by the Chief Fiscal Officer of the State from funds or fund accounts supporting the benefiting agencies. However, in the case of the Governor's proclamations and emergencies of a nature where no specific state agency is the beneficiary, then the expenditures shall be borne by the Miscellaneous Revolving Fund.
AR Code § 19-2-501 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 5 - Canceled Checks|§ 19-2-501. Purpose

 The State of Arkansas and its political subdivisions have the responsibility to properly account for all financial transactions. In order to help fulfill this responsibility, the State of Arkansas and other public entities are required to maintain books and records of transactions. The State of Arkansas and its political subdivisions recognize that through the use of computers and electronic data, banking and the flow of information are continuing to change. With this change, it is important that the State of Arkansas and its political subdivisions continue to receive evidentiary information concerning financial transactions. The purpose of this subchapter is to permit public entities to accept photographic copies or digital images of financial transactions and to require financial institutions to furnish the needed documentation in a readable, meaningful, permanent format.
AR Code § 19-2-502 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 5 - Canceled Checks|§ 19-2-502. Definition

 As used in this subchapter, “public entity” means state agencies, including all constitutional offices and agencies, boards, and commissions, state institutions of higher education, municipalities, counties, school districts, education service cooperatives, improvement districts, and other public officials or public offices. Public entities shall maintain records of all transactions with financial institutions.
AR Code § 19-2-503 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 5 - Canceled Checks|§ 19-2-503. Eligibility to accept public funds

 In order for a financial institution to be eligible to be a depository of public funds, the financial institution must furnish the public entity documentation, as required in this subchapter, of transactions with or through that institution.
AR Code § 19-2-504 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 5 - Canceled Checks|§ 19-2-504. Transaction summaries

 On a monthly basis, financial institutions shall furnish public entities with statements summarizing all transactions of the public entity. Unless the public entity and the financial institution have a written agreement to receive digital images or copies in compliance with the provisions of this subchapter, the financial institutions shall return all original canceled checks to the public entity along with the transaction summary or statement.
AR Code § 19-2-505 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 5 - Canceled Checks|§ 19-2-505. Approval by Arkansas Legislative Audit

 (a) A financial institution desiring to provide public entities with images of canceled checks as provided in this subchapter shall provide a sample of imaged documents in one (1) or more of the following formats to Arkansas Legislative Audit for review:  (1) Stored on a CD-ROM or similar tangible digital media;  (2) Accessible through the internet; or  (3) On paper.    (b) Upon receipt of imaged documents submitted under subsection (a) of this section, Arkansas Legislative Audit shall immediately review and notify the financial institution whether or not the imaged documents are in compliance with this subchapter.
AR Code § 19-2-507 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 5 - Canceled Checks|§ 19-2-507. Request of records by Legislative Auditor

 (a) Upon request by the Legislative Auditor, a financial institution shall provide a copy of a public entity's financial information directly to Arkansas Legislative Audit staff without delay or approval from the public entity.  (b) The financial institutions may provide the digital transaction statements and digital canceled check images to Arkansas Legislative Audit in a media format allowed under the provisions of this subchapter for public entities or other media mutually agreed upon by the financial institution and Arkansas Legislative Audit.  (c) No bank shall be liable for making available to Arkansas Legislative Audit staff any of the information required under the provisions of this subchapter.  (d) Any cost associated with providing this information to Arkansas Legislative Audit shall be borne by the public entity being audited or investigated.
AR Code § 19-2-509 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 2 - State Revenues — Receipts and Expenditures Generally|Subchapter 5 - Canceled Checks|§ 19-2-509. Effect on other laws

 The provisions of this subchapter do not change, amend, or repeal any laws or rules regarding a financial institution's normal obligations and responsibilities to maintain customer financial records.
AR Code § 19-3-401 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 3 - State Treasury Management|Subchapter 4 - Temporary Loans to Local Governments|§ 19-3-401. Legislative intent

 The General Assembly recognizes that legislation considered by the First Extraordinary Session of the Seventy-First General Assembly may remove the penalty requirements for failure to pay property taxes by installments and that this action may result in a reduction of property tax revenues available to cities, counties, and school districts, thereby imposing a financial hardship upon the cities, counties, and school districts during portions of their calendar or fiscal year. It is, therefore, the intent of this subchapter to authorize the State Board of Finance, in the manner provided in this subchapter, to make temporary loans to cities, counties, and school districts to assist in maintaining their average cash flow in the event there is a material reduction in their cash flow resulting from legislation enacted by the First Extraordinary Session of the Seventy-First General Assembly.
AR Code § 19-3-402 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 3 - State Treasury Management|Subchapter 4 - Temporary Loans to Local Governments|§ 19-3-402. Procedure for obtaining and repaying loans

 (a) The State Board of Finance is authorized to make temporary loans to cities, counties, and school districts from average daily balances in the State Treasury available to the board for investment purposes. For any city, county, or school district to be eligible to receive temporary loans under the provisions of this subchapter, the city, county, or school district shall prepare a schedule from each of the five (5) preceding calendar or fiscal years. This schedule shall reflect the average monthly cash flow derived from property tax sources and the proportion of property taxes available during each month as they relate to the aggregate amount of property taxes collected and available to the city, county, or school district during the calendar or fiscal year, and the city, county, or school district shall average such monthly cash flow percentages for the five-year period.  (b) If the board determines that the cash flow of the city, county, or school district has fallen below the monthly average percentage cash flow for property taxes available to the city, county, or school district for the prior five (5) fiscal years and that the current level of cash flow is not adequate to enable the city, county, or school district to maintain an adequate level of services, the board may make temporary loans to the city, county, or school district. These loans may be in an aggregate amount no greater than the difference between average monthly percentage cash flow of the city, county, or school district for the preceding five (5) years for such period and the actual percentage cash flow in the current tax year computed on the basis of taxes collected in relation to the estimated tax collections for the tax year.  (c)  (1) All these loans shall be repaid to the board upon their maturity, which shall, in no event, be beyond the last day of the calendar year in which the loan is made.  (2) In the event any city, county, or school district shall fail or refuse to pay any such loan in accordance with the repayment schedule agreed to by the board or as set forth in this section, the board shall certify this fact and the amount of the unpaid loan to the Treasurer of State. The Treasurer of State shall withhold it from the next moneys available for distribution to the city, county, or school district from state general revenues and shall transfer the amount from the County Aid Fund, the Municipal Aid Fund, or the Public School Fund, as the case may be, to the appropriate State Treasury account or source from which the loan was made.
AR Code § 19-3-403 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 3 - State Treasury Management|Subchapter 4 - Temporary Loans to Local Governments|§ 19-3-403. Rules

 The State Board of Finance may promulgate appropriate rules for the administration of this subchapter, including the establishment of the necessary forms and loan instruments to be used in connection with making loans under the provisions of this subchapter.
AR Code § 19-3-501 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 3 - State Treasury Management|Subchapter 5 - State Treasury Management Law|§ 19-3-501. Title

 This subchapter shall be known and may be cited as the “State Treasury Management Law”.
AR Code § 19-3-503 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 3 - State Treasury Management|Subchapter 5 - State Treasury Management Law|§ 19-3-503. State Treasury accounts

 The Treasurer of State may create and rename accounts to ensure the proper accounting and administration of the State Treasury.
AR Code § 19-3-505 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 3 - State Treasury Management|Subchapter 5 - State Treasury Management Law|§ 19-3-505. Disposition of moneys received by Treasurer of State

 (a)  (1) The Treasurer of State shall issue receipts to depositors of moneys into the State Treasury.  (2) On the day of receipt or as soon as practical, the moneys shall be credited to the appropriate fund as provided by law.    (b)  (1) After credit to the appropriate funds, the moneys shall be:  (A) Commingled with all other moneys in the State Treasury; and  (B) Deposited into bank depositories to the credit of the account of the Treasurer of State or invested as prescribed in this subchapter.    (2) This subsection does not prohibit the Treasurer of State from keeping cash of the State Treasury in the Treasurer of State's office in reasonable amounts necessary for the transaction of the day-to-day business of the office with persons and firms other than bank depositories.