reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 6 - ANNUAL OPERATIONS PLANS OF STATE AGENCIES (§§ 19-4-601 — 19-4-609) › Section 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.
Acts 1973, No. 876, § 9; A.S.A. 1947, § 13-335; Acts 2001, No. 1453, § 14.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 7 - EXPENDITURES GENERALLY (§§ 19-4-701 — 19-4-711) › Section 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.
Acts 1973, No. 876, § 13; A.S.A. 1947, § 13-339.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 7 - EXPENDITURES GENERALLY (§§ 19-4-701 — 19-4-711) › Section 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.
Acts 1973, No. 876, § 13; A.S.A. 1947, § 13-339.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 7 - EXPENDITURES GENERALLY (§§ 19-4-701 — 19-4-711) › Section 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.
Acts 1973, No. 876, § 13; 1985, No. 365, § 6; A.S.A. 1947, § 13-339.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 7 - EXPENDITURES GENERALLY (§§ 19-4-701 — 19-4-711) › Section 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
.
Acts 1973, No. 876, § 13; 1985, No. 365, § 6; A.S.A. 1947, § 13-339.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 7 - EXPENDITURES GENERALLY (§§ 19-4-701 — 19-4-711) › Section 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.
Amended by Act 2019, No. 315,§ 1712, eff. 7/24/2019.
Acts 1973, No. 876, § 25; 1985, No. 365, § 13; A.S.A. 1947, § 13-351; Acts 1997, No. 1066, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 7 - EXPENDITURES GENERALLY (§§ 19-4-701 — 19-4-711) › Section 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.
Acts 1973, No. 876, § 13; A.S.A. 1947, § 13-339.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 7 - EXPENDITURES GENERALLY (§§ 19-4-701 — 19-4-711) › Section 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.
Acts 1973, No. 876, § 13; A.S.A. 1947, § 13-339.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 7 - EXPENDITURES GENERALLY (§§ 19-4-701 — 19-4-711) › Section 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.
Acts 1973, No. 876, § 13; A.S.A. 1947, § 13-339.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 7 - EXPENDITURES GENERALLY (§§ 19-4-701 — 19-4-711) › Section 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.
Acts 1973, No. 876, § 13; 1977, No. 486, § 3; 1979, No. 833, § 4; 1985, No. 365, § 5; A.S.A. 1947, § 13-339; Acts 2001, No. 1453, § 16; 2005, No. 1172, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 7 - EXPENDITURES GENERALLY (§§ 19-4-701 — 19-4-711) › Section 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.
Acts 1973, No. 876, § 13; 1977, No. 486, § 3; 1979, No. 833, § 4; 1985 No. 365, § 5; A.S.A. 1947, § 13-339.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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).
Amended by Act 2017, No. 707,§ 44, eff. 8/1/2017.
Amended by Act 2015, No. 218,§ 15, eff. 2/26/2015.
Acts 1975, No. 5, §§ 1, 2; A.S.A. 1947, §§ 13-356, 13-357; Acts 2005, No. 1962, § 79; 2009, No. 605, § 16; 2009, No. 606, § 16; Acts 2009, No. 1405, § 25.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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.
Acts 1975, No. 5, § 4; A.S.A. 1947, § 13-359; 2001, No. 1453, § 17.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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 [abolished] 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.
Amended by Act 2019, No. 910,§ 975, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 974, eff. 7/1/2019.
Amended by Act 2017, No. 296,§ 3, eff. 2/28/2017.
Amended by Act 2013, No. 1146,§ 1, eff. 8/16/2013.
Acts 1975, No. 5, § 7; 1975, No. 265, § 1; 1977, No. 713, § 14; A.S.A. 1947, §§ 13-356.1, 13-362; Acts 1997, No. 540, § 39; 1997, No. 1000, § 17; 1997, No. 1179, § 3; Init. Meas. 2000, No. 1, § 19; Acts 2009, No. 251, § 10.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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.
Acts 1975, No. 5, §§ 8, 9; A.S.A. 1947, §§ 13-363, 13-364.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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.
Acts 1975, No. 5, § 10; A.S.A. 1947, § 13-365; Acts 2003, No. 656, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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.
Acts 1991, No. 21, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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.
Acts 1991, No. 21, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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.
Amended by Act 2019, No. 315,§ 1713, eff. 7/24/2019.
Acts 1991, No. 21, § 1; 2001, No. 1453, § 21.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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.
Acts 1991, No. 21, § 1; 1997, No. 541, § 1; 2001, No. 1453, § 22.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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.
Acts 1991, No. 21, § 1; 2001, No. 1453, § 23.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 8 - EXPENDITURE OF CASH FUNDS (§§ 19-4-801 — 19-4-817) › Section 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)
Except cash funds whose distribution is controlled by a court order or settlement agreement, 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.
Amended by Act 2023, No. 526,§ 3, eff. 8/1/2023.
Amended by Act 2019, No. 678,§ 4, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 9 - TRAVEL REGULATIONS (§§ 19-4-901 — 19-4-907) › Section 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.
Amended by Act 2019, No. 315,§ 1714, eff. 7/24/2019.
Acts 1973, No. 876, § 16; A.S.A. 1947, § 13-342.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 9 - TRAVEL REGULATIONS (§§ 19-4-901 — 19-4-907) › Section 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.
Acts 1973, No. 876, § 16; A.S.A. 1947, § 13-342; Acts 2001, No. 1453, § 24.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 9 - TRAVEL REGULATIONS (§§ 19-4-901 — 19-4-907) › Section 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.
Amended by Act 2019, No. 315,§ 1720, eff. 7/24/2019.
Acts 1973, No. 876, § 16; A.S.A. 1947, § 13-342.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 9 - TRAVEL REGULATIONS (§§ 19-4-901 — 19-4-907) › Section 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.
Acts 1973, No. 876, § 16; A.S.A. 1947, § 13-342.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 10 - OIL COMPANY CREDIT CARDS (§§ 19-4-1001 — 19-4-1008) › Section 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.
Acts 1979, No. 676, § 1; A.S.A 1947, § 12-2378; Acts 2003, No. 656, § 2.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 10 - OIL COMPANY CREDIT CARDS (§§ 19-4-1001 — 19-4-1008) › Section 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.
Acts 1979, No. 676, § 2; A.S.A. 1947, § 12-2378.1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 10 - OIL COMPANY CREDIT CARDS (§§ 19-4-1001 — 19-4-1008) › Section 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.
Acts 1979, No. 676, § 5; A.S.A. 1947, § 12-2378.4; Acts 2003, No. 656, § 5.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 10 - OIL COMPANY CREDIT CARDS (§§ 19-4-1001 — 19-4-1008) › Section 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.
Acts 1979, No. 676, § 4; A.S.A. 1947, § 12-2378.3; Acts 2009, No. 251, § 11.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 10 - OIL COMPANY CREDIT CARDS (§§ 19-4-1001 — 19-4-1008) › Section 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.
Amended by Act 2019, No. 315,§ 1721, eff. 7/24/2019.
Acts 1979, No. 676, § 6; A.S.A 1947, § 12-2378.5; Acts 2003, No. 656, § 6.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 10 - OIL COMPANY CREDIT CARDS (§§ 19-4-1001 — 19-4-1008) › Section 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.
Amended by Act 2019, No. 315,§ 1723, eff. 7/24/2019.
Amended by Act 2019, No. 315,§ 1722, eff. 7/24/2019.
Acts 1979, No. 676, § 6; A.S.A. 1947, § 12-2378.5; Acts 1995, No. 1258, § 1; 2001, No. 1453, § 26.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 11 - APPROVAL OF EXPENDITURES (§§ 19-4-1101 — 19-4-1109) › Section 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.
Acts 1973, No. 876, § 15; 1979, No. 833, §§ 6, 7; A.S.A. 1947, § 13-341; Acts 1991, No. 21, § 2; 2001, No. 1453, § 27.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 11 - APPROVAL OF EXPENDITURES (§§ 19-4-1101 — 19-4-1109) › Section 19-4-1104 - Duty to examine and approve

It shall be the duty of the Chief Fiscal Officer of the State to design the state's financial management system to provide reasonable assurances that financial transactions conform to the provisions of law and rules. He or she shall not be required to pass upon the propriety of any financial transaction if it is found to conform to the provisions of this subchapter. However, the Chief Fiscal Officer of the State may perform examinations of transactions to determine the propriety of the transactions in conformity with applicable laws and rules.
Amended by Act 2019, No. 315,§ 1726, eff. 7/24/2019.
Acts 1973, No. 876, § 15; A.S.A. 1947, § 13-341; Acts 2001, No. 1453, § 30.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 11 - APPROVAL OF EXPENDITURES (§§ 19-4-1101 — 19-4-1109) › Section 19-4-1105 - Examination and approval generally

Before any voucher for the disbursement of funds in the State Treasury is presented to the Auditor of State for the issuance of his or her warrant thereon, it shall be recorded in the state's financial management system in accordance with procedures established by the Chief Fiscal Officer of the State. The Auditor of State shall have the authority to perform an examination, under the procedures established in this section, as he or she deems advisable before issuing his or her warrant in the payment of the voucher.
Acts 1973, No. 876, § 15; 1985, No. 324, § 2; A.S.A. 1947, § 13-341; Acts 2001, No. 1453, § 31.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 11 - APPROVAL OF EXPENDITURES (§§ 19-4-1101 — 19-4-1109) › Section 19-4-1106 - Erroneous or improper payments

The responsibility for recovery of erroneous or improper payments shall be with the state agency head or the bonded disbursing officer, or his or her designated bonded assistant; the Chief Fiscal Officer of the State, the Auditor of State, or the Treasurer of State shall not be liable under their surety bonds for any erroneous or improper payments so made.
Acts 1973, No. 876, § 15; A.S.A. 1947, § 13-341.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 11 - APPROVAL OF EXPENDITURES (§§ 19-4-1101 — 19-4-1109) › Section 19-4-1108 - Retention of documents

(a)
The original evidences of indebtedness, including documents prepared in connection with purchasing procedure, and all 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. These 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, 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.
Acts 1973, No. 876, § 15; A.S.A. 1947, § 13-341; Acts 1997, No. 541, § 2; 2001, No. 1453, § 33.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 11 - APPROVAL OF EXPENDITURES (§§ 19-4-1101 — 19-4-1109) › Section 19-4-1109 - Procurement contracts

Each state agency which is authorized by law or under the purchasing procedures of this state to enter into contracts for the procurement of property, commodities, or services shall keep on file in their respective places of business copies of these contracts 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.
Acts 1973, No. 876, § 15; A.S.A. 1947, § 13-341; Acts 2001, No. 1453, § 34.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 12 - DISBURSEMENT OF PUBLIC FUNDS (§§ 19-4-1201 — 19-4-1210) › Section 19-4-1201 - Disbursing officers

(a)
For the purpose of compliance with the provisions of this subchapter, the following shall be designated as disbursing officers:
(1)
The executive head of each state department;
(2)
The executive head, or superintendent, of each state institution; and
(3)
The executive secretary of each board or commission having such an officer.
(b)
The board having charge of any institution may designate any other full-time employee to act instead of the executive head, and the executive head of any other agency may designate any other full-time employee to act in his or her stead.
(c)
All these disbursing officers shall be required to furnish bond to the state in the manner provided by law.
Acts 1973, No. 876, § 14; A.S.A. 1947, § 13-340.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 12 - DISBURSEMENT OF PUBLIC FUNDS (§§ 19-4-1201 — 19-4-1210) › Section 19-4-1202 - Designation of disburser

(a)
In the event appropriations are made available to a state agency or to a nongovernmental agency or activity and no disbursing officer is provided for by law, the Chief Fiscal Officer of the State and the Auditor of State shall designate a person to act as disbursing officer and fix the amount of bond for such purposes.
(b)
In the event that the General Assembly enacts legislation that provides for more than one (1) disbursing officer from a fund or fund account and there are insufficient funds available to finance all appropriations made therein, the Chief Fiscal Officer of the State shall certify the amount of funds and appropriations to be made available for each disbursing officer.
Acts 1973, No. 876, § 14; A.S.A. 1947, § 13-340; Acts 1993, No. 1073, § 17.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 4 - STATE ACCOUNTING AND BUDGETARY PROCEDURES (§§ 19-4-101 — 19-4-2202) › Subchapter 12 - DISBURSEMENT OF PUBLIC FUNDS (§§ 19-4-1201 — 19-4-1210) › Section 19-4-1203 - Disbursing agents

In the event the executive head of any state agency shall designate some full-time employee to act as his or her agent in the disbursement of funds under his or her control, then that agent may act without furnishing additional bond if the executive head of that agency shall notify the Chief Fiscal Officer of the State and the Auditor of State in writing of such designation.
Acts 1973, No. 876, § 14; A.S.A. 1947, § 13-340; Acts 2001, No. 1453, § 35.