reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 2 - FISCAL DUTIES OF DEPARTMENT OF FINANCE AND ADMINISTRATION (§§ 19-1-201 — 19-1-214) › Section 19-1-213 - Leasing of state property

(a)
The Secretary of the Department of Finance and Administration may lease, with approval of the Governor, any state property, real or personal, which is not needed for public use, and the leasing of which is not prohibited by law, where the authority to lease the property is not vested in any other state agency.
(b)
No property shall be leased under this section for a term exceeding two (2) years.
Amended by Act 2019, No. 910,§ 3439, eff. 7/1/2019.
Acts 1955, No. 315, § 7; 1973, No. 876, § 31; A.S.A. 1947, § 13-207.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 2 - FISCAL DUTIES OF DEPARTMENT OF FINANCE AND ADMINISTRATION (§§ 19-1-201 — 19-1-214) › Section 19-1-214 - Federal gifts and surplusage

The Secretary of the Department of Finance and Administration may enter into any contract with the United States Government or with any agency thereof for the purpose of accepting gifts and for the acquisition of surplus materials or property upon such terms and conditions as may be agreed upon without regard to the provisions of this subchapter or any other law that requires advertisement for bids or the soliciting or receiving of competitive bids.
Amended by Act 2019, No. 910,§ 3440, eff. 7/1/2019.
Acts 1955, No. 315, § 7; 1973, No. 876, § 31; A.S.A. 1947, § 13-207.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 3 - FISCAL IMPACT STATEMENTS (§§ 19-1-301 — 19-1-303) › Section 19-1-301 - Definition

As used in this subchapter, unless the context otherwise requires, "fiscal impact statement" means a realistic statement of the estimated financial cost of implementing or complying with the proposed law, rule, policy, order, or administrative law upon municipalities or counties to which the proposed law, rule, policy, order, or administrative law applies.
Amended by Act 2019, No. 315,§ 1693, eff. 7/24/2019.
Acts 1977, No. 221, § 1; A.S.A. 1947, § 13-2301.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 3 - FISCAL IMPACT STATEMENTS (§§ 19-1-301 — 19-1-303) › Section 19-1-302 - Before adoption of rule, etc

(a)
No rule, policy, order, or administrative law which would have a fiscal impact on any municipality or county in this state shall be valid unless, thirty (30) days prior to its adoption by a board, commission, agency, department, officer, or other authority of the government of the State of Arkansas, excepting the General Assembly, the courts, and the Governor, the board, commission, agency, department, officer, or other authority has filed a fiscal impact statement with the Secretary of State.
(b)
Any municipality or county which will be affected by the proposed rule, policy, order, or administrative law upon request shall immediately be furnished with a copy of the fiscal impact statement by the board, commission, agency, department, officer, or other authority.
Amended by Act 2019, No. 315,§ 1694, eff. 7/24/2019.
Acts 1977, No. 221, § 2; A.S.A. 1947, § 13-2302.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 4 - OFFICERS' SURETY BONDS (§§ 19-1-401 — 19-1-405) › Section 19-1-401 - Exceptions

All constitutional officers other than the Treasurer of State are exempt from the provisions of this subchapter.
Acts 1955, No. 338, § 12; 1977, No. 940, § 1; A.S.A. 1947, § 13-412.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 4 - OFFICERS' SURETY BONDS (§§ 19-1-401 — 19-1-405) › Section 19-1-402 - Treasurer of State

(a)
The bond for the Treasurer of State shall be one million dollars ($1,000,000).
(b)
The original of the bond required by this section to be filed by the Treasurer of State shall be filed in the office of the Secretary of State, and a copy shall be filed with the Auditor of State.
Acts 1955, No. 338, § 12; 1975, No. 677, §§ 1, 4; 1975 (Extended Sess., 1976), No. 1226, § 2; 1977, No. 940, § 1; A.S.A. 1947, §§ 13-412, 13-412.3; reen. Acts 1987, No. 1014, § 2.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 4 - OFFICERS' SURETY BONDS (§§ 19-1-401 — 19-1-405) › Section 19-1-404 - County judges

(a)
(1)
The county judge in each county shall furnish bond in an amount computed in accordance with the provisions of §
19-1-403(b)
.
(2)
The bond shall be conditioned that the officer shall faithfully perform the duties of the office and properly account for all funds disbursed by him or her as county judge.
(b)
The original bond shall be filed with the circuit clerk of the respective county.
Acts 1975, No. 677, § 2; 1975 (Extended Sess., 1976), No. 1226, § 1; A.S.A. 1947, § 13-412.1; reen. Acts 1987, No. 1014, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 4 - OFFICERS' SURETY BONDS (§§ 19-1-401 — 19-1-405) › Section 19-1-405 - State agency employees as disbursing agents

(a)
(1)
In the event the executive head of any state agency designates some full-time employee to act as his or her agent in the disbursement of funds under his or her control, the agent shall furnish additional bond to be fixed by the Secretary of the Department of Finance and Administration.
(2)
The executive head of the state agency shall notify the secretary and the Auditor of State in writing of the designation and shall furnish to the secretary and the Auditor of State a sample of the signature of the agent.
(b)
In the event appropriations are made available to a state agency or to a nongovernment agency or activity and no disbursing agent is provided for by law, then the secretary and the Auditor of State shall designate a person to act as disbursing agent and fix the amount of bond for such purposes.
Amended by Act 2019, No. 910,§ 3441, eff. 7/1/2019.
Acts 1975, No. 677, § 3; A.S.A. 1947, § 13-412.2.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 5 - INVESTMENT OF PUBLIC FUNDS (§§ 19-1-501 — 19-1-505) › Section 19-1-501 - "Eligible investment securities" defined

As used in this subchapter, "eligible investment securities" means:
(1)
A direct or guaranteed obligation of the United States that is backed by the full faith and credit of the United States Government;
(2)
A direct obligation of an agency, instrumentality, or government-sponsored enterprise created by act of the United States Congress and authorized to issue securities or evidences of indebtedness, regardless of whether the securities or evidences of indebtedness are guaranteed for repayment by the United States Government;
(3)
A bond or other debt of the state, a school district, a county government, a municipal government, or an authority of a governmental entity that:
(A)
Is issued for an essential governmental purpose or is guaranteed by a state agency; and
(B)
Has a debt rating from a nationally recognized credit rating agency of "A" or better at the time of purchase; and
(4)
A bond from the State of Israel that is guaranteed and backed by the full faith and credit of the government of Israel as the sovereign debt of the State of Israel.
Amended by Act 2017, No. 644,§ 1, eff. 8/1/2017.
Acts 1943, No. 273, § 2; 1973, No. 106, § 2; A.S.A. 1947, § 13-902; Acts 2011, No. 629, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 5 - INVESTMENT OF PUBLIC FUNDS (§§ 19-1-501 — 19-1-505) › Section 19-1-502 - Provisions supplemental

This subchapter does not repeal any prior legislation or affect any statute pertaining to the conversion of funds of public officials and agencies into investments authorized under this subchapter but is supplemental to present law and confers additional powers.
Acts 1943, No. 273, § 3; A.S.A. 1947, § 13-903; Acts 2011, No. 629, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 5 - INVESTMENT OF PUBLIC FUNDS (§§ 19-1-501 — 19-1-505) › Section 19-1-503 - Construction

(a)
This subchapter does not affect the power of counties, municipalities, improvement districts, and other public bodies to make a deposit of funds in the form of a demand deposit, a savings deposit, or a time deposit as authorized by law.
(b)
The adoption of this subchapter does not affect or impair the power of counties, municipalities, improvement districts, and other public bodies to make investments of funds in their possession or under their control as authorized by other laws.
Acts 1973, No. 106, § 3; A.S.A. 1947, § 13-904; Acts 2011, No. 629, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 5 - INVESTMENT OF PUBLIC FUNDS (§§ 19-1-501 — 19-1-505) › Section 19-1-505 - Additional authority of certain cities

(a)
(1)
A city that has real property assessed valuation in excess of three hundred million dollars ($300,000,000) may invest the city's funds in securities under §
23-47-401
and according to the investment policy adopted by the governing body of the city.
(2)
The investment policy adopted by the city's governing body may authorize a maturity term exceeding the term stated in §
19-1-504(a)(1)(A)
.
(b)
(1)
Each investment shall be made with the judgment and care under prevailing circumstances that a person of prudence, discretion, and intelligence would exercise in the management of the person's own affairs, not for speculation but for investment, considering the probable safety of the capital and the probable income to be derived.
(2)
Investment of funds shall be governed by the following investment objectives in order of priority:
(A)
Preservation and safety of the principal;
(B)
Liquidity; and
(C)
Yield.
(c)
In determining whether an investment officer has exercised prudence with respect to an investment decision, the determination shall be made taking into consideration:
(1)
The investment of city funds and funds under the officer's control and over which the officer had responsibility, rather than a consideration as to the prudence of a single investment; and
(2)
Whether the investment decision is consistent with the written investment policy of the city.
Acts 2011, No. 629, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-601 - Title

This subchapter may be known and cited as the "State Fiscal Management Responsibility Act".
Acts 1991, No. 280, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-602 - Intent and purpose

(a)
The General Assembly has enacted various laws relating to the receipting, disbursing, depositing, and accounting for public funds, as well as laws relating to establishing salaries, and the purchasing of commodities by various state agencies. In addition, the Department of Finance and Administration or other appropriate agency has issued rules pertaining to the administration of these various laws.
(b)
It is the intent of the General Assembly that all state officers and employees comply with the provisions of these laws and rules. Presently, most of these laws and rules do not provide penalty provisions for violations thereof.
(c)
It is the purpose of this subchapter to provide procedures and civil penalties regarding violations of the fiscal responsibility and management laws of the state.
Amended by Act 2019, No. 315,§ 1696, eff. 7/24/2019.
Acts 1991, No. 280, § 2.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-603 - Definitions

As used in this subchapter:
(1)
"Agency" means any state agency, bureau, board, commission, council, department, institution, or office of the State of Arkansas;
(2)
"Executive agencies" means all agencies other than constitutional, judicial, and legislative officers, agencies, and departments;
(3)
"Fiscal responsibility and management laws" means the following laws and rules applicable thereto, as amended:
(A)
General Accounting and Budgetary Procedures Law, §
19-4-101
et seq.;
(B)
State procurement laws, Arkansas Code Title 19, Chapter 11;
(C)
Attendance and leave laws, §
21-4-101
et seq.;
(D)
Regular Salary Procedures and Restrictions Act, §§
19-4-1601
and
21-5-101
;
(E)
Uniform Classification and Compensation Act, §
21-5-201
et seq.;
(F)
Higher Education Expenditure Restriction Act, §
6-63-301
et seq.;
(G)
Accounts and Notes Receivable Abatement Act for the State of Arkansas, §
19-2-301
et seq.;
(H)
Revenue Stabilization Law, §
19-5-101
et seq.;
(I)
Revenue Classification Law, §
19-6-101
et seq.;
(J)
Depositories for public funds, §
19-8-101
et seq.;
(K)
Public works, §
22-9-101
et seq.; and
(L)
State Fiscal Management Responsibility Act, §
19-1-601
et seq.;
(4)
"Knowingly" means that a person is aware or should have been aware that his or her conduct will violate the fiscal responsibility and management laws; and
(5)
"Public officer or employee" means any officer or employee of the State of Arkansas.
Amended by Act 2019, No. 315,§ 1697, eff. 7/24/2019.
Amended by Act 2015, No. 557,§ 2, eff. 8/1/2015.
Acts 1991, No. 280, § 3; 1995, No. 1296, § 67.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-604 - Existing remedies not impaired

The provisions of this subchapter do not limit or diminish any civil rights or administrative procedures available to any public officer or employee.
Acts 1991, No. 280, § 16.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-605 - Civil procedures apply

All actions and procedures under the provisions of this subchapter are civil in nature and shall be governed by the appropriate rules and laws regarding civil actions and remedies.
Amended by Act 2019, No. 315,§ 1698, eff. 7/24/2019.
Acts 1991, No. 280, § 15.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-606 - Investigation of violations

Upon discovery or notification of an alleged violation of the fiscal responsibility and management laws, each agency shall investigate the allegation and take appropriate administrative action. The director of each agency or, in the case of a constitutional office, the constitutional officer, is responsible for complying with the provisions of this subchapter.
Acts 1991, No. 280, § 4.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-607 - Documentation and notification of violation - Remedial action

(a)
After completing the investigation, if the agency determines that there has been a violation of the fiscal responsibility and management laws, the facts and circumstances relating to a violation and any corrective or remedial action taken shall be documented and placed in the personnel files of the public officer or employee involved in the violation.
(b)
The agency shall notify the public officer or employee of its findings and any corrective or remedial action to be taken. Notification shall be made in a manner ensuring actual notice to the public officer or employee. The public officer or employee shall be notified that the failure to make corrective or remedial action within thirty (30) days after the date of notification creates the rebuttable presumption that the violation was committed knowingly.
(c)
The public officer or employee violating a fiscal responsibility and management law shall be given not more than thirty (30) days after notification to effect corrective or remedial action recommended by the agency. Failure to make corrective or remedial action within thirty (30) days after notification creates the rebuttable presumption that the violation was committed knowingly.
Acts 1991, No. 280, §§ 5-7.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-608 - Notification of Department of Finance and Administration - Review

(a)
Within thirty (30) days after the expiration of the time period for the public officer or employee to effect corrective or remedial action, the agency shall transfer to the Secretary of the Department of Finance and Administration a document containing a summary of the violation and any corrective remedial action taken.
(b)
(1)
The secretary shall review the summaries of violations received. The secretary may:
(A)
Accept the summary and approve the corrective or remedial action by the agency;
(B)
Request additional information regarding the violation and corrective or remedial action by the agency; or
(C)
Impose additional corrective or remedial action upon public officers and employees of executive agencies as provided in §
19-1-609
.
(2)
Quarterly, the secretary shall submit a summary of all violations of the fiscal responsibility and management laws, including any corrective or remedial action by the agency or the secretary, to the Governor and members of the General Assembly.
Amended by Act 2019, No. 910,§ 3442, eff. 7/1/2019.
Acts 1991, No. 280, §§ 8, 9.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-609 - Executive agencies

(a)
Before the Secretary of the Department of Finance and Administration may impose additional corrective or remedial action regarding public officers or employees of executive agencies, the secretary shall conduct an investigation regarding any violation. The public officer or employee shall be notified and given the opportunity for a hearing conducted by the secretary regarding any violation.
(b)
The secretary may impose any one (1) or more of the following as additional corrective or remedial action:
(1)
Oral or written warnings or reprimands;
(2)
Suspension with or without pay for specified periods of time; or
(3)
Termination of employment.
Amended by Act 2019, No. 910,§ 3443, eff. 7/1/2019.
Acts 1991, No. 280, § 14.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-610 - Investigation and suit by Attorney General

(a)
The Secretary of the Department of Finance and Administration, the Legislative Joint Auditing Committee, or the Legislative Council may request the office of the Attorney General to review any information concerning any violation of the fiscal responsibility and management laws of the state in order to determine whether legal action is appropriate.
(b)
The Attorney General may file a civil suit in the circuit court against the public officer or employee violating the fiscal responsibility and management laws. Venue shall be in the county where the violation occurred. However, if the violation occurred outside the borders of the state, venue shall be in Pulaski County.
Amended by Act 2019, No. 910,§ 3444, eff. 7/1/2019.
Acts 1991, No. 280, §§ 10, 11.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-611 - Civil penalty

If the public officer or employee is found by the court to have knowingly violated the fiscal responsibility and management laws, the court shall impose a civil penalty upon the public officer or employee of not less than one hundred dollars ($100), nor more than one thousand dollars ($1,000) for each violation, and may subject the public officer or employee to the payment of damages resulting as a direct consequence of any violation.
Acts 1991, No. 280, § 12.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 6 - STATE FISCAL MANAGEMENT RESPONSIBILITY ACT (§§ 19-1-601 — 19-1-612) › Section 19-1-612 - Recovery of costs

If the public officer or employee is found by the court to have knowingly violated the provisions of the fiscal responsibility and management laws, the Attorney General shall be allowed to recover costs and attorney's fees associated with the civil suit from the public officer or employee. Any costs or fees recovered by the Attorney General under this section shall be deposited into the State Treasury.
Acts 1991, No. 280, § 13.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 7 - FISCAL IMPACT STATEMENTS (§§ 19-1-701 — 19-1-703) › Section 19-1-701 - Definition

(a)
As used in this subchapter, "fiscal impact statement" means a realistic statement of the purpose of a proposed law, or a rule promulgated under a law, and the estimated financial cost to the state or any local school district of implementing or complying with the proposed law or rule.
(b)
A fiscal impact statement shall be developed with the guidance of the Office of Economic and Tax Policy of the Bureau of Legislative Research and with the approval of the Division of Elementary and Secondary Education.
Amended by Act 2019, No. 315,§ 1699, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 2252, eff. 7/1/2019.
Acts 1995, No. 1253, § 1; 2009, No. 251, § 3; 2011, No. 856, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 7 - FISCAL IMPACT STATEMENTS (§§ 19-1-701 — 19-1-703) › Section 19-1-702 - Fiscal impact statements required for rules

Thirty-five (35) days prior to the adoption of any rule or other proposal that will impose a new or increased cost obligation for education on the state or any local school district, the board, commission, agency, department, officer, or other authority, excepting the General Assembly and the courts, shall give notice of such rule or proposal and shall file a fiscal impact statement with the Secretary of State and the House Committee on Education and the Senate Committee on Education.
Amended by Act 2019, No. 315,§ 1700, eff. 7/24/2019.
Acts 1995, No. 1253, § 2; 1997, No. 112, § 28.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 1 - GENERAL PROVISIONS (§§ 19-1-201 — 19-1-703) › Subchapter 7 - FISCAL IMPACT STATEMENTS (§§ 19-1-701 — 19-1-703) › Section 19-1-703 - Fiscal impact statements required for bills

(a)
Any bill filed in the House of Representatives or Senate that will impose a new or increased cost obligation for education on the state or any local school district shall have a fiscal impact statement attached to it, prepared by the author of the bill and filed with the chair of the committee to which the bill is referred:
(1)
At least seven (7) days before the bill may be called up for final action in the committee during a regular session of the General Assembly;
(2)
At least seven (7) days before the bill may be called up for final action in the committee during a fiscal session; and
(3)
At least one (1) day before the bill may be called up for final action in the committee during a special session.
(b)
If the author of any House or Senate bill affected by this section shall fail to comply with subsection (a) of this section, any member of the House of Representatives or Senate committee to which the bill is referred may object and thereby prevent its being called up for final action in the committee until a fiscal impact statement is made available. An affirmative vote of two-thirds (2/3) of a quorum present and voting shall override such objection.
(c)
(1)
(A)
If any such House or Senate bill is called up for final passage in the House of Representatives or Senate and a fiscal impact statement has not been provided by the author of the bill, or by the committee to which the bill was referred, any member of the House of Representatives or Senate may object to the bill's being called up for final passage until a fiscal impact statement is prepared and made available on the desk of each member of the House of Representatives or Senate at least one (1) day prior to the bill's being called up for final passage.
(B)
An affirmative vote of two-thirds (2/3) of a quorum present and voting shall override such objection.
(2)
If an objection is made without override, the presiding officer of the House of Representatives or Senate shall cause the bill to be referred to the Office of Economic and Tax Policy of the Bureau of Legislative Research for the preparation of a fiscal impact statement, which shall be filed with the presiding officer not later than five (5) days from the date of the request.
(d)
Failure of the author of a bill to provide the fiscal impact statement required in this section shall not prohibit consideration of the bill in the committee to which it is referred or on the floor of the house in which the bill is called up for final passage, if no objection to it is made at the time such action is taken.
Acts 1995, No. 1253, § 3; 2009, No. 962, § 37.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 1 - GENERAL PROVISIONS (§§ 19-2-101 — 19-2-105) › Section 19-2-101 - Receipts for all funds coming into State Treasury

(a)
It shall be the duty of the Secretary of State, the Insurance Commissioner, the Commissioner of State Lands, the Attorney General, the Bank Commissioner, and the Auditor of State to issue their receipts respectively for all moneys coming into the State Treasury through their departments, respectively, on account of:
(1)
Fees of every kind and character;
(2)
Sale of books, charters, and articles of incorporation;
(3)
Commissions of notaries public, justices of the peace, and county, city, and town officers, in addition to nomination fees, etc.;
(4)
Insurance taxes and fees;
(5)
Jitney and chauffeur licenses;
(6)
Affidavits of loss, license tags, deeds, patents, field notes, maps, and charts;
(7)
Franchise taxes, back taxes, and sand and gravel taxes;
(8)
All matters pertaining to the duties of the Attorney General when money belonging to the state is to be collected;
(9)
Bank examination fees; and
(10)
Any and all fees coming through the Bank Commissioner's office.
(b)
(1)
Each of the departments is authorized to accept personal checks when tendered in payment of any of the items mentioned in subsection (a) of this section and issue their receipts, respectively, for them.
(2)
(A)
The checks shall be endorsed by the heads of the respective departments to the Treasurer of State and paid into the State Treasury daily, if anything has been collected, with an itemized statement of all items for which payment was made.
(B)
No officer endorsing these checks shall become personally liable by reason of the officer's endorsement in case the checks are rejected by the drawee.
Acts 1923, No. 777, §§ 1, 2; Pope's Dig., §§ 5562, 5563; A.S.A. 1947, §§ 13-601, 13-604.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 1 - GENERAL PROVISIONS (§§ 19-2-101 — 19-2-105) › Section 19-2-102 - Duplicate receipts given by Treasurer of State

The Treasurer of State shall grant duplicate receipts under the seal of his or her office for all sums of money which shall be paid into the State Treasury. The person receiving the receipts shall deposit one (1) of them with the Auditor of State, who shall credit the person accordingly and charge the Treasurer of State with the amount.
Rev. Stat., ch. 18, § 23; C. & M. Dig., § 4494; Pope's Dig., § 5530; A.S.A. 1947, § 13-603.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 1 - GENERAL PROVISIONS (§§ 19-2-101 — 19-2-105) › Section 19-2-103 - Time for making payments

(a)
All payments for the expenses of the departments of the state government shall be due and payable in the normal course of business.
(b)
All payments whatever of contingent expenses shall be due and payable as they may accrue.
Acts 1877, No. 38, § 3, p. 33; C. & M. Dig., § 4497; Pope's Dig., § 5533; A.S.A. 1947, § 13-616; Acts 2001, No. 1453, § 3.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 1 - GENERAL PROVISIONS (§§ 19-2-101 — 19-2-105) › Section 19-2-104 - Expenditures, contracts, or obligations in excess of appropriations prohibited

(a)
(1)
No officer, employee, or agent of the State of Arkansas, nor any board of regents or board of trustees, nor any other person or authority who may make expenditures of money appropriated for the different state institutions or who may direct the expenditure of such money so appropriated shall expend or direct the expenditure of moneys or funds in excess of the amount appropriated and becoming a part of any appropriation by executive approval for the particular purpose named in the act making the appropriations.
(2)
No officer, employee, agent, person, board, or authority shall make any contract that will exceed the amount appropriated and becoming a part of any appropriation act by executive approval for the particular purpose named in the act making the appropriation.
(3)
No officer, agent, person, board, or authority shall incur any obligation for any purpose in excess of the amount appropriated and becoming a part of any appropriation by executive approval for the particular purpose named in the act making the appropriation, except as provided.
(b)
Any person violating a provision of this section shall be guilty of a violation and upon conviction shall be fined in any sum not less than fifty dollars ($50.00) nor more than two hundred dollars ($200).
Acts 1913, No. 234, §§ 1, 5; C. & M. Dig., §§ 2838, 2842, 9245, 9249; Pope's Dig., §§ 3562, 3566, 11931, 11935; A.S.A. 1947, §§ 13-625, 13-626; Acts 2005, No. 1994, § 101.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 1 - GENERAL PROVISIONS (§§ 19-2-101 — 19-2-105) › Section 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.
Acts 1927, No. 186, §§ 1, 3; Pope's Dig., §§ 3567, 3569; A.S.A. 1947, §§ 13-627, 13-628.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 2 - RECEIPTS GENERALLY (§§ 19-2-201 — 19-2-204) › Section 19-2-201 - Acceptance of checks

The Treasurer of State is authorized and directed to accept checks for the remittance due the state.
Acts 1923, No. 777, § 3; Pope's Dig., § 5564; A.S.A. 1947, § 13-605.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 2 - RECEIPTS GENERALLY (§§ 19-2-201 — 19-2-204) › Section 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.
Acts 1923, No. 777, §§ 4-7; Pope's Dig., §§ 5565-5568; A.S.A. 1947, §§ 13-606, 13-607, 13-608, 13-609.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 2 - RECEIPTS GENERALLY (§§ 19-2-201 — 19-2-204) › Section 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.
Amended by Act 2019, No. 910,§ 3445, eff. 7/1/2019.
Acts 1981, No. 853, § 1; A.S.A. 1947, § 13-607.1; Acts 1997, No. 702, § 2.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 2 - RECEIPTS GENERALLY (§§ 19-2-201 — 19-2-204) › Section 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.
Acts 1999, No. 515, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 3 - ACCOUNTS AND NOTES RECEIVABLE ABATEMENT (§§ 19-2-301 — 19-2-307) › Section 19-2-301 - Title

This subchapter may be known as the "Accounts and Notes Receivable Abatement Act for the State of Arkansas".
Acts 1983, No. 497, § 1; A.S.A. 1947, § 13-367.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 3 - ACCOUNTS AND NOTES RECEIVABLE ABATEMENT (§§ 19-2-301 — 19-2-307) › Section 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.
Acts 1983, No. 497, § 2; A.S.A. 1947, § 13-368.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 3 - ACCOUNTS AND NOTES RECEIVABLE ABATEMENT (§§ 19-2-301 — 19-2-307) › Section 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.
Acts 1983, No. 497, § 3; A.S.A. 1947, § 13-369.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 3 - ACCOUNTS AND NOTES RECEIVABLE ABATEMENT (§§ 19-2-301 — 19-2-307) › Section 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.
Acts 1983, No. 497, § 4; A.S.A. 1947, § 13-370.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 3 - ACCOUNTS AND NOTES RECEIVABLE ABATEMENT (§§ 19-2-301 — 19-2-307) › Section 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.
Acts 1983, No. 497, § 5; 1985, No. 908, § 1; A.S.A. 1947, § 13-371.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 3 - ACCOUNTS AND NOTES RECEIVABLE ABATEMENT (§§ 19-2-301 — 19-2-307) › Section 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.
Acts 1983, No. 497, § 6; A.S.A. 1947, § 13-372.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 3 - ACCOUNTS AND NOTES RECEIVABLE ABATEMENT (§§ 19-2-301 — 19-2-307) › Section 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.
Amended by Act 2019, No. 315,§ 1701, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3446, eff. 7/1/2019.
Acts 1983, No. 497, § 7; A.S.A. 1947, § 13-373.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 4 - EXPENDITURES GENERALLY (§§ 19-2-401 — 19-2-404) › Section 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.
Acts 1987, No. 245, §§ 1, 3; 1989 (1st Ex. Sess.), No. 210, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 5 - CANCELED CHECKS (§§ 19-2-501 — 19-2-509) › Section 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.
Acts 1999, No. 648, § 1.
Arkansas Code of 1987 (2023) › Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19) › Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509) › Subchapter 5 - CANCELED CHECKS (§§ 19-2-501 — 19-2-509) › Section 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.
Acts 1999, No. 648, § 2; 2007, No. 617, § 39.