reglab/housing_qa huggingface dataset:
AR Code § 19-4-306 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 3 - Chief Fiscal Officer of the State|§ 19-4-306. Review and control of budgets

 The Chief Fiscal Officer of the State, in cooperation with the Legislative Council, shall devise the necessary procedures, forms, and timetables to assure the same comprehensive review of all state agency requests for capital expenditures as outlined in this subchapter for operating budgets. In addition, the Chief Fiscal Officer of the State shall institute the necessary budgetary and accounting controls over those capital budgets approved by the General Assembly to assure full compliance with all applicable state laws.
AR Code § 19-4-307 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 3 - Chief Fiscal Officer of the State|§ 19-4-307. Employment classification information

 (a) At the same time a state agency submits a budget request for presession budget hearings of the Legislative Council and the Joint Budget Committee, the agency shall also submit the following information for each employment classification:  (1) The total number of persons currently employed;  (2) The number of white male employees;  (3) The number of white female employees;  (4) The total number of Caucasian employees;  (5) The number of black male employees;  (6) The number of black female employees;  (7) The number of other employees who are members of racial minorities; and  (8) The total number of minorities currently employed.    (b) An agency's budget request shall not be considered by the Legislative Council or Joint Budget Committee in a presession budget hearing unless the information required by this section is filed along with the budget request.
AR Code § 19-4-401 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 4 - Auditor of State and Treasurer of State|§ 19-4-401. Duties generally

 Except as otherwise provided in this chapter, the offices of the Auditor of State and the Treasurer of State shall continue to perform the duties imposed by law upon these offices.
AR Code § 19-4-402 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 4 - Auditor of State and Treasurer of State|§ 19-4-402. Auditor of State as disbursing officer

 The Auditor of State shall act as disbursing officer for the appropriations made for:   (1) Circuit judges;  (2) Prosecuting attorneys;  (3) Retired circuit and chancery judges; and  (4) The Lieutenant Governor.
AR Code § 19-4-403 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 4 - Auditor of State and Treasurer of State|§ 19-4-403. Issuance of warrants

 The Auditor of State shall issue his or her warrants in payment of the vouchers presented to him or her by the Chief Fiscal Officer of the State only after he or she shall have satisfied himself or herself that the provisions of this chapter have been complied with. For this purpose, the Auditor of State shall have the authority to conduct any further examination and preaudit of the vouchers which he or she may deem necessary. A single warrant may contain payments from multiple appropriations, classifications of appropriation, and funds.
AR Code § 19-4-404 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 4 - Auditor of State and Treasurer of State|§ 19-4-404. Books, forms, and receipts

 (a) In order to provide for uniformity in fiscal procedure, the Auditor of State and the Treasurer of State are directed to establish and set up in their respective books such income, appropriation, disbursement, and fund accounts as shall be prescribed by the Chief Fiscal Officer of the State or as otherwise provided by law.  (b) The forms of all vouchers and other prescribed forms used in connection with the disbursement of funds in the State Treasury shall be prescribed by the Chief Fiscal Officer of the State, with the approval of the Auditor of State, or as otherwise provided by law.  (c) All forms of receipts and other prescribed forms used in connection with the recording of the receipts of the Treasurer of State shall be prescribed by the Chief Fiscal Officer of the State, with the approval of the Treasurer of State, or as otherwise provided by law.
AR Code § 19-4-405 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 4 - Auditor of State and Treasurer of State|§ 19-4-405. Examination of records

 (a) It is the duty of the Auditor of State to examine and verify the disbursement and redemption records of the Treasurer of State daily and compare them with the records in his or her own office and with the Auditor of State's redeemed warrants.  (b) As each redeemed warrant is examined and found to compare with the disbursement records, it shall be stamped over the signature of the Auditor of State. The stamp shall contain the words “VOID, STATE AUDITOR”, and shall be at least one-half inch by one and one-half inches (½" x 1½") in size.
AR Code § 19-4-406 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 4 - Auditor of State and Treasurer of State|§ 19-4-406. Storage of warrants

 (a)  (1) The Auditor of State shall place all redeemed warrants in a secure place or vault in the Auditor of State's office, subject to the inspection by any interested citizen.  (2)  (A) Except as provided in subdivision (a)(2)(B) of this section, the Auditor of State shall keep a warrant intact and without further alteration for a period of one (1) year from the close of the fiscal year in which the warrant was issued.  (B)  (i) If the Auditor of State makes an electronic copy of the warrant, the original warrant shall be kept for three (3) months.  (ii) The electronic copy of the warrant shall be maintained for a period of ten (10) years from the close of the fiscal year in which the warrant was issued.        (b) If the Legislative Auditor or the State Historian requests retention of an original warrant or the electronic copy of a warrant in excess of the time periods provided under subsection (a) of this section, the warrant shall be retained by the Auditor of State for such period of time as required by the Legislative Auditor or the State Historian.  (c) If federal law or regulations require the retention of certain warrants for a period longer than the period prescribed in this section, warrants shall be retained for the period prescribed by the federal law or regulations.
AR Code § 19-4-407 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 4 - Auditor of State and Treasurer of State|§ 19-4-407. Electronic warrants transfer system

 (a) The Chief Fiscal Officer of the State, the Treasurer of State, and the Auditor of State may establish an electronic warrants transfer system directly into payee's accounts in financial institutions in payment of any account allowed against the state.  (b) The Chief Fiscal Officer of the State, the Treasurer of State, and the Auditor of State, by joint rules, shall establish the standards and procedures for administering the system, to include that the electronic warrants transfer shall be in such form that a single instrument shall serve as electronic warrants transfer.  (c) A single electronic warrants transfer may contain payments to multiple payees, appropriations, characters, and funds.
AR Code § 19-4-408 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 4 - Auditor of State and Treasurer of State|§ 19-4-408. Distributions to public school districts

 (a)  (1) The Chief Fiscal Officer of the State, the Treasurer of State, and the Auditor of State shall establish an electronic warrants transfer system to distribute certain funds directly to an account in a financial institution, as designated by the public school district's treasurer.  (2) The determination of the categories of funds to be distributed shall be made by the Commissioner of Education.  (3)  (A) The public school district shall accept distributions by the electronic warrants transfer system.  (B)  (i) A public school district with a district treasurer may choose to have funds first distributed to the county treasurer or directly to the school district treasurer.  (ii) If a school district with a district treasurer chooses direct distribution of funds to the school district treasurer, the State of Arkansas shall forward all state and federal funds for the district to the district treasurer, whether they are in the form of state warrants or electronic warrants transfers.  (iii) If a school district uses the county treasurer as its treasurer, the State of Arkansas shall forward all state and federal funds for the district to the county treasurer, whether they are in the form of state warrants or electronic warrants transfers.        (b) The Chief Fiscal Officer of the State, the Treasurer of State, and the Auditor of State, by joint rules, shall establish the standards and procedures for administering the system, to include that the electronic warrants transfer shall be in such form that a single instrument shall serve as electronic warrants transfer.  (c) A single electronic warrants transfer may contain payments to multiple public school districts, appropriations, characters, and funds.
AR Code § 19-4-501 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-501. General requirements

 (a) In order to provide necessary financial information for the Governor, members and committees of the General Assembly, and other interested state agencies, the Chief Fiscal Officer of the State is directed to establish a comprehensive financial management system for appropriated and cash funds of agencies.  (b) The financial management system shall provide for an adequate control over receipts, expenditures, and balances to the end that information may always be currently available as to the financial condition of the state and its various subdivisions. The system shall:  (1) Include a modified accrual system embracing encumbrance accounting;  (2) Conform with generally accepted governmental accounting principles; and  (3) Provide a reporting system whereby actual expenditures are compared to those predicted in the agency's annual operations plan described in subchapter 6 of this chapter.    (c) In obtaining any necessary fiscal information, the Chief Fiscal Officer of the State shall have the authority to make an examination of the books and records of any agency to determine the financial condition of the agency and to report on it.
AR Code § 19-4-502 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-502. Duties of Chief Fiscal Officer of the State generally

 The Chief Fiscal Officer of the State shall:   (1) Review postaudits of state agencies conducted by the Legislative Joint Auditing Committee and advise the Governor and the Attorney General or prosecuting attorney for legal action, if appropriate, of any improper or illegal practices;  (2) Assist the various agencies in complying with the recommendations of the Legislative Joint Auditing Committee for improving their accounting systems;  (3) Establish a uniform chart of accounts and issue an accounting procedures manual governing statewide accounting and reporting policies and procedures;  (4) Prepare analysis and evaluation reports of the financial management system and fiscal control procedures to determine compliance with generally accepted governmental accounting principles;  (5) Adapt the financial management system to meet the particular needs of each agency while maintaining the overall integrity of the system and comparability of coding and reporting for all agencies utilizing the system; and  (6) Design accounting and reporting forms for use by agencies in effecting proper fiscal control procedures.
AR Code § 19-4-503 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-503. Deposit of funds into State Treasury

 (a) The Chief Fiscal Officer of the State shall have the authority, upon request of a state agency having funds on deposit in a depository other than the State Treasury, to authorize the agency to deposit the moneys into the State Treasury.  (b) The Chief Fiscal Officer of the State shall determine the classification of the funds and shall designate or create the State Treasury fund into which the moneys are to be deposited.  (c) The appropriation acts which appropriated the cash moneys shall be construed to be in conformity with Arkansas Constitution, Article 5, § 29, and Arkansas Constitution, Article 16, § 12, for withdrawing moneys from the State Treasury.  (d) All moneys deposited into the State Treasury under the provisions of this section shall be deposited as nonrevenue receipts and shall not be subjected to the provisions of § 19-5-205(e) unless the source of the revenue is specifically classified in § 19-6-201 or § 19-6-301.  (e) If any moneys classified as trust funds under the provisions of this section earn interest, then that interest shall be credited to the trust fund.
AR Code § 19-4-504 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-504. Requisites of system

 The financial management system shall at all times:   (1) Reflect the unencumbered balances of all State Treasury funds, fund accounts, and accounts and appropriations payable from the State Treasury;  (2) Reflect the appropriations and allotments as approved by the General Assembly;  (3) Reflect the distribution and allocation of the state revenues under the Revenue Stabilization Law, § 19-5-101 et seq., and other revenue laws of the state; and  (4) Provide a record of the expenditures, disbursements, and receipts of all state agencies.
AR Code § 19-4-505 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-505. State accounting system to conform to generally accepted accounting principles — Legislative intent

 It is the intent of the General Assembly that the state accounting system, as authorized in this subchapter, shall be established in conformity with generally accepted accounting principles as recognized by the Governmental Accounting Standards Board, the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, and any successor governing boards. However, the Chief Fiscal Officer of the State shall consult the Legislative Joint Auditing Committee before proposing, adopting, or recommending compliance with any of the generally accepted accounting principles that conflict with law. It is further recognized that the state accounting system should comply with recognized principles of accounting for and reporting of public moneys in order to properly and fairly discharge to the taxpayers our responsibility of adequately accounting for their moneys.
AR Code § 19-4-506 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-506. Accounting and reporting capabilities

 A governmental accounting system must make it possible both to:   (1) Present fairly and with full disclosure the financial position and results of financial operations of the funds and account groups of the governmental unit in conformity with generally accepted accounting principles; and  (2) Determine and demonstrate compliance with finance-related legal and contractual provisions.
AR Code § 19-4-507 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-507. Fund accounting systems

 Governmental accounting systems should be organized and operated on a fund basis. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special rules, restrictions, or limitations.
AR Code § 19-4-517 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-517. Interim and annual financial reports

 (a) Appropriate interim financial statements and reports of financial position, operating results, and other pertinent information should be prepared to facilitate management control of financial operations, legislative oversight, and where necessary or desired, for external reporting purposes.  (b) A comprehensive annual financial report covering all funds and account groups of the governmental unit, including appropriate combined, combining, and individual fund statements; notes to the financial statements; schedules; narrative explanations; and statistical tables should be prepared and published.  (c) General purpose financial statements may be issued separately from the comprehensive annual financial report. These statements should include the basic financial statements and notes to the financial statements that are essential to fair presentation of financial position and operating results and changes in financial position of proprietary funds and similar trust funds.
AR Code § 19-4-518 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-518. Design of system

 (a) The financial management system shall be designed to record assets, liabilities, net assets, revenues, expenditures, and other similar transactions in accordance with generally accepted accounting principles. The financial management system shall provide a suitable analysis of the operation, maintenance, and improvement of all state agencies and their functions. This system shall furnish a breakdown and itemization of all financial transactions in accordance with the appropriations and allotments of the General Assembly, federal grants, and bank funds of the agencies.  (b) The Chief Fiscal Officer of the State shall prepare a general ledger manual covering the system of classifying financial transactions and shall supply all agencies with a copy of this manual.
AR Code § 19-4-519 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-519. Appropriations code manual

 (a) After the General Assembly has enacted the various appropriation measures for the support and operation of state government and its agencies, the Chief Fiscal Officer of the State shall prepare a complete code manual setting out all of the appropriations of the General Assembly, the purpose of the appropriations and the funds, fund accounts, or accounts from which the appropriations are made and shall classify them in accordance with the titles and definitions as enumerated in this chapter.  (b) After establishing the appropriation items and classifying them under the provisions of this chapter in strict conformity to the intent and purposes of the appropriation acts and within the limitations of the revenues and funds available for these purposes, it shall then be unlawful for the Chief Fiscal Officer of the State or any disbursing officer of any state agency to transfer from an appropriation item, the purpose of which is defined under the provisions of this chapter, to any other appropriation item of a different classification and purpose as defined in this subchapter except when permitted by law.
AR Code § 19-4-520 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-520. Classification of appropriations

 (a)  (1) For the purpose of establishing the proper accounts, for budgetary control, for accounting, and for other provisions of this chapter, the appropriations of the General Assembly shall be classified under one (1) or more of the classifications prescribed in §§ 19-4-521 — 19-4-525.  (2) The purposes for which these appropriations may be used are defined as prescribed in §§ 19-4-521 — 19-4-525, but not necessarily limited thereto.    (b) 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.
AR Code § 19-4-523 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-523. Grants, assistance, and special aid

 This classification shall be applicable to all appropriations made by the General Assembly from state, federal, or other moneys for educational assistance, welfare grants, rehabilitation services, aid to counties and municipalities, and to all other special appropriations which have for their purpose the appropriating of state, federal, or other moneys for public benefits.
AR Code § 19-4-524 (2020)
2020 Arkansas Code|Title 19 - Public Finance|Chapter 4 - State Accounting and Budgetary Procedures|Subchapter 5 - Financial Management System|§ 19-4-524. Construction and permanent improvements

 (a) The construction and permanent improvements classification shall be determined by the language of the appropriation acts which make available funds for construction and new improvements. For the purpose of classifying the expenditures under any such appropriation, all the necessary expenses in connection therewith shall be deemed to be part of the construction costs. Such items of expense shall be deemed to include, but are not necessarily limited to, the following:  (1) Advertising for bids;  (2) Architects, engineers, and other professional services in connection with the proposed projects; and  (3) The payment of estimates on the various contracts in connection with such construction programs. All construction and improvements of whatever nature shall be subject to the provisions of §§ 19-4-1401 — 19-4-1412 and to the rules promulgated by the Chief Fiscal Officer of the State. No state agency for which appropriations have been made by the General Assembly for construction or improvements shall make any contract or incur any indebtedness payable from such appropriations unless and until there are sufficient funds on hand, for the benefit of any agency, to pay for the proposed obligations under such contracts. However, any such agency shall have the power to accept and use grants and donations and to use its unobligated cash income or other funds available to it for the purpose of supplementing the appropriations for construction purposes. The appropriations and funds otherwise provided by the General Assembly for personal services, maintenance, and general operation of the agency shall not be used in connection with any proposed construction projects for which specific appropriations have been made by the General Assembly, except for minor repairs and maintenance.    (b) The restrictions of this section shall not apply to contracts approved by the State Highway Commission for construction of roads and bridges in the highway system.  (c) The Chief Fiscal Officer of the State is authorized to reclassify but not consolidate an agency's appropriation for construction to effect the payment of construction-related costs in the appropriate classification as described in this subchapter using the state's financial management system to invoke budget control.