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 12 - DISBURSEMENT OF PUBLIC FUNDS (§§ 19-4-1201 — 19-4-1210) › Section 19-4-1204 - Bond required

(a)
The disbursement of any funds in the State Treasury, of federal funds granted to the state or any state agency, of bank funds of any state agency, of trust funds of any state agency, or of any other special funds belonging to any state agency shall be done only by a bonded official or bonded employee in the manner prescribed by law.
(b)
Each disbursing officer or disbursing agent shall be required to furnish bond in the penal sum required by law or, in the absence of any law on the subject, in an amount fixed by the Chief Fiscal Officer of the State and the Auditor of State with a corporate surety company authorized to do business in this state and conditioned upon the faithful performance of his or her duties and for the proper accounting for all funds received and disbursed by him or her.
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 19-4-1205 - Signature or facsimile

The original copy of all checks drawn in connection with the disbursement of public funds for which the disbursing officer is responsible shall bear the manual signature of the disbursing officer or his or her authorized agent, or may contain or bear a mechanically produced facsimile signature of the disbursing officer or his or her authorized agent. Where the Chief Fiscal Officer of the State has determined that the executive head of a state agency has established adequate internal administrative procedures and controls pursuant to law, which determination shall be made only after the Chief Fiscal Officer of the State shall have consulted with the Legislative Auditor, he or she may grant an exemption from manual signatures to allow for a computer-produced digitized signature of the disbursing officer or his or her authorized agent.
Acts 1973, No. 876, § 14; 1979, No. 833, § 5; A.S.A. 1947, § 13-340; Acts 1997, No. 1087, § 1; 2001, No. 1453, § 36.
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 19-4-1206 - Duties generally

(a)
The bonded disbursing officer for each state agency or the bonded disbursing officer for any regular or special fund provided for by the General Assembly shall be responsible and held accountable for the proper expenditure of the funds under his or her control.
(b)
It shall be the responsibility and duty of each disbursing officer or agent to:
(1)
Keep advised as to the availability of the appropriations and funds for which he or she is the disbursing officer and be informed as to the legality of and authority for any obligations which may be incurred before any disbursements are made;
(2)
Keep advised as to the laws or administrative rules relating to general accounting procedures and restrictions for the disbursement of funds; and
(3)
Certify that:
(A)
Any disbursements which he or she may make are in accordance with the terms of any applicable contracts, purchasing procedure, or other authority;
(B)
The services have been performed or the goods received; and
(C)
The vendor or payee is entitled to the amount set forth in the check or voucher.
Amended by Act 2019, No. 315,§ 1728, eff. 7/24/2019.
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 19-4-1207 - Duty to monitor finances

It shall be the duty and responsibility of the head of the agency for which appropriations are authorized and of the agency's disbursing officer to:
(1)
Be cognizant at all times of the resources available, including applicable fund balances, revenues, and other income, for financing the appropriations authorized by the General Assembly;
(2)
See that no obligations shall be incurred which cannot be lawfully discharged from funds appropriated or available from other sources when they become due and payable; and
(3)
Not operate the agency during any fiscal year from the then-current fiscal year's available resources at a level of operations that would require for the succeeding fiscal year funds in addition to those already authorized by the General Assembly.
Acts 1973, No. 876, § 14; A.S.A. 1947, § 13-340; Acts 2001, No. 1453, § 37.
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 19-4-1209 - Compliance with other laws

The disbursement of funds authorized by the General Assembly shall be limited to the appropriations and the funds made available for the support of such appropriations. The restrictions of the Arkansas Procurement Law, §
19-11-201
et seq., the Uniform Classification and Compensation Act, §
21-5-201
et seq., the Revenue Stabilization Law, §
19-5-101
et seq., and rules promulgated by the Department of Finance and Administration authorized by law shall be strictly complied with in the disbursement of the funds.
Amended by Act 2019, No. 315,§ 1729, eff. 7/24/2019.
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 13 - MONITORING FOR DEFICIT SPENDING (§§ 19-4-1301 — 19-4-1306) › Section 19-4-1301 - Legislative intent and purpose

(a)
This subchapter is intended to be an addition to the provisions of the General Accounting and Budgetary Procedures Law, §
19-4-101
et seq., and other fiscal laws of this state. This subchapter is enacted for the purpose of imposing additional duties and responsibilities upon the Chief Fiscal Officer of the State to monitor state expenditures and financial obligations in order to assure that all state agencies, programs, and services plan and use the funds provided or made available for the support of the essential services of government within their respective jurisdictions. This monitoring shall be done without incurring obligations or commitments which would exhaust the available funds within a time frame of less than twelve (12) months or which would create deficits.
(b)
The General Assembly is cognizant of the economic recession that has reduced the growth of state revenues that are available for the operation of many of the programmed commitments or expansions of services of government. By this subchapter the General Assembly intends to strengthen the responsibilities and duties of the Chief Fiscal Officer of the State to provide for the planned and orderly, yet rigid, enforcement of the various laws of this state designed to protect against deficit spending.
(c)
It is further the intent and purpose of this subchapter to mandate that all public officials, administrators, and employees charged with the responsibility of administering and disbursing state funds be held strictly accountable for the administration of the programs under their jurisdiction. Those officials, administrators, and employees shall periodically reevaluate and modify, if necessary, the various programs and services under their respective jurisdiction to assure the orderly providing of the greatest possible level of essential services and programs on a regular twelve-month basis, within the limitation of the funds available.
(d)
The General Assembly further recognizes that many agencies may have to evaluate and curtail projected or planned program expansions. Many agencies may also have to exercise options to reduce the levels of existing services or program commitments to keep the projected expenditures for such programs or services within the limitations of funds estimated to be available therefor, as provided in this subchapter. It is the intention of the General Assembly that each state agency review its ongoing obligations and services and make the necessary adjustments to provide the greatest possible level of essential services commensurate with the funds available on a year-round, twelve-month basis.
Acts 1983, No. 781, § 1; A.S.A. 1947, § 13-374.
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 13 - MONITORING FOR DEFICIT SPENDING (§§ 19-4-1301 — 19-4-1306) › Section 19-4-1302 - Provisions supplemental

This subchapter is intended to be supplemental and in addition to the fiscal laws of this state and shall repeal only such laws and parts of laws as are specifically in conflict with it.
Acts 1983, No. 781, § 5; A.S.A. 1947, § 13-378.
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 13 - MONITORING FOR DEFICIT SPENDING (§§ 19-4-1301 — 19-4-1306) › Section 19-4-1303 - Exemptions

Funds disbursed by the Arkansas Department of Transportation, the Arkansas State Game and Fish Commission, and the Office of the Arkansas Lottery and the funds appropriated in the general appropriation bill provided for in Arkansas Constitution, Article 5, § 30, shall be exempt from this subchapter.
Amended by Act 2017, No. 707,§ 46, eff. 8/1/2017.
Amended by Act 2015, No. 218,§ 16, eff. 2/26/2015.
Acts 1983, No. 781, § 6; A.S.A. 1947, § 13-379; Acts 2009, No. 605, § 17; 2009, No. 606, § 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 13 - MONITORING FOR DEFICIT SPENDING (§§ 19-4-1301 — 19-4-1306) › Section 19-4-1304 - Failure to conform to directives and mandates

(a)
If a state agency shall fail or refuse to conform to the directives and mandates of the Chief Fiscal Officer of the State to restrict or curtail its financial obligations or program commitments as intended by this subchapter, the agency head or members of the board or commission responsible therefor may be guilty of misfeasance in office or employment and may be removed from office by appropriate legal proceedings.
(b)
The fact that it may be necessary for an agency to reduce existing levels of services in order to conform to orders or directives of the Chief Fiscal Officer of the State, as intended by this subchapter, shall not be lawful justification for failure to conform thereto.
Acts 1983, No. 781, § 3; A.S.A. 1947, § 13-376.
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 13 - MONITORING FOR DEFICIT SPENDING (§§ 19-4-1301 — 19-4-1306) › Section 19-4-1305 - Failure to perform duties

If the Chief Fiscal Officer of the State fails to perform his or her duties as mandated under the provisions of this subchapter and within the time limitations set forth in it, he or she shall be guilty of misfeasance of his or her office and may be removed from office in the manner provided by law.
Acts 1983, No. 781, § 4; A.S.A. 1947, § 13-377.
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 14 - CONSTRUCTION OF BUILDINGS AND FACILITIES (§§ 19-4-1401 — 19-4-1416) › Section 19-4-1401 - Notice required

In all instances wherein the state has any interest whatsoever in construction work requiring bids, the notice provisions of §§
22-9-201
-
22-9-204
shall be strictly complied with and observed. Nothing in this subchapter shall be construed to amend or repeal these statutes, except those emergency procedures provided by §§
22-9-201
-
22-9-204
.
Acts 1973, No. 876, § 22; A.S.A. 1947, § 13-348; Acts 1999, No. 776, § 3.
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 14 - CONSTRUCTION OF BUILDINGS AND FACILITIES (§§ 19-4-1401 — 19-4-1416) › Section 19-4-1402 - Contracts to be filed

(a)
Executed counterparts of all contracts entered into by any state agency with respect to proposed projects for new improvements or major repairs or additions to existing buildings and facilities shall be approved by and filed with the Building Authority Division before the issuance of any vouchers making payments under the contract, unless the contract is exempted from the jurisdiction of the Building Authority Division by a law or a rule promulgated under the Arkansas Administrative Procedure Act, §
25-15-201
et seq.
(b)
(1)
The boards of trustees of the University of Arkansas, Arkansas State University, University of Central Arkansas, Henderson State University, Arkansas Tech University, and Southern Arkansas University, respectively, are exempt from the requirements of this section requiring the filing of the contracts with the Building Authority Division.
(2)
The governing boards of all other public institutions of higher education shall be exempt from the requirement for approval and filing of the contracts with the Building Authority Division:
(A)
Upon approval of the Division of Higher Education; and
(B)
If, prior to granting approval, the Division of Higher Education shall have reviewed and approved policies and procedures adopted by the governing boards of the public institutions of higher education with respect to bidding and construction of capital improvement projects.
(3)
Nothing in this section shall prevent a public institution of higher education exempt under this subsection from entering into an agreement with the Building Authority Division to file its contracts with the Building Authority Division.
(c)
(1)
All contracts for new improvements or major repairs or additions to existing buildings and facilities under this subchapter shall include a project disclosure statement prepared by the agency, board, commission, or public institution of higher education.
(2)
The disclosure statement shall provide the estimated timeline, scope, and cost of the total project.
(3)
The disclosure statement shall not be construed as authorizing any:
(A)
Additional work which is beyond the scope of the bid documents; or
(B)
Payment exceeding the contract amount.
(d)
Nothing in this section shall prohibit any agency, board, commission, or public institution of higher education from executing contract amendments.
Amended by Act 2019, No. 910,§ 2255, eff. 7/1/2019.
Amended by Act 2015EX1, No. 8,§ 10, eff. 7/1/2015.
Amended by Act 2015EX1, No. 7,§ 10, eff. 7/1/2015.
Acts 1973, No. 876, § 22; 1977, No. 813, § 2; A.S.A. 1947, § 13-348; Acts 1997, No. 294, § 1; 2001, No. 214, § 1; 2001, No. 961, § 3; 2005, No. 2186, § 1; 2009, No. 193, §§ 1, 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 14 - CONSTRUCTION OF BUILDINGS AND FACILITIES (§§ 19-4-1401 — 19-4-1416) › Section 19-4-1403 - Agencies exempted

The provisions of this subchapter shall not be applicable to the State Highway Commission and the Arkansas Department of Transportation.
Amended by Act 2017, No. 707,§ 47, eff. 8/1/2017.
Acts 1973, No. 876, § 22; 1977, No. 813, § 2; A.S.A. 1947, § 13-348.
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 14 - CONSTRUCTION OF BUILDINGS AND FACILITIES (§§ 19-4-1401 — 19-4-1416) › Section 19-4-1404 - Forces employed

(a)
Whenever any agency of the state shall determine to construct any buildings and facilities or to make any repairs or additions to existing buildings and facilities and there are funds available for these purposes, then the agency shall have the authority to undertake any such project by the employment and use of its own forces, or by contract, or in part by its own forces and in part by contract, all as in its opinion shall be in the best interest of the state. For this purpose, the agency may employ architects.
(b)
The provisions of this section shall not apply to any city, town, county, or school district within this state.
Acts 1973, No. 876, § 22; A.S.A. 1947, § 13-348.
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 14 - CONSTRUCTION OF BUILDINGS AND FACILITIES (§§ 19-4-1401 — 19-4-1416) › Section 19-4-1407 - Method of financing

(a)
Before any state agency shall enter into any contract of employment with an architect or take any other affirmative action toward the construction or financing of any project as provided in this subchapter, it shall submit to the Chief Fiscal Officer of the State, in writing, a summary statement setting forth:
(1)
A general description of the proposed project;
(2)
Its estimated overall costs; and
(3)
The method it proposes to use to finance its cost, which is to be a method of financing that must be approved by the Governor.
(b)
After examining the method of financing and making such investigation as he or she shall deem necessary or advisable, the Chief Fiscal Officer of the State shall notify the agency, in writing, of his or her and the Governor's approval or disapproval of the method of financing the project. In the event of disapproval by the Chief Fiscal Officer of the State and the Governor, the agency may submit an alternate plan of financing the project. In any event, no affirmative action shall be taken by the agency unless and until a method of financing shall be approved by the Governor and the Chief Fiscal Officer of the State. The Chief Fiscal Officer of the State shall have no authority to pass upon the need for any such construction, such authority being vested solely in the agency.
(c)
The method of financing as required by this subchapter shall include estimated dates for commencing and completing the project. After the contracts for the project have been awarded, then the method of financing shall be amended to include the estimated dates of completion in accordance with the awarded contracts.
Acts 1973, No. 876, § 22; 1975, No. 985, § 1; A.S.A. 1947, § 13-348.
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 14 - CONSTRUCTION OF BUILDINGS AND FACILITIES (§§ 19-4-1401 — 19-4-1416) › Section 19-4-1408 - Matching funds

(a)
In the event funds provided by the state for projects regulated in this subchapter are subject to matching provisions, the Chief Fiscal Officer of the State shall require in the proposed method of financing that all of the funds or approved grants available for the proposed project, including state, federal, and agency funds, shall be considered in connection with preliminary planning and the awarding of contracts in connection with the project.
(b)
In those instances where construction projects utilize funds other than those deposited into the State Treasury, the Chief Fiscal Officer of the State shall prescribe the procedure for payments from all other funds made available to the agency.
Acts 1973, No. 876, § 22; A.S.A. 1947, § 13-348; Acts 2001, No. 1453, § 41.
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 14 - CONSTRUCTION OF BUILDINGS AND FACILITIES (§§ 19-4-1401 — 19-4-1416) › Section 19-4-1409 - Use of other funds

(a)
No state agency for which appropriations have been made by the General Assembly for construction and improvements shall make any contract or incur any indebtedness payable from those appropriations unless and until there are sufficient funds on hand or, in the case of federal grants, until the grant has received final approval from the granting federal agency for the benefit of the state agency to pay for the proposed obligations under the contracts. However, any agency shall have the power to accept and use grants and donations and to use its unobligated cash income and other funds available to it for the purpose of supplementing appropriations for construction purposes.
(b)
The appropriations and funds otherwise provided by the General Assembly for personal services, maintenance, and general operation of the agency shall not be used in connection with any proposed construction projects for which specific appropriations have been made by the General Assembly.
Acts 1973, No. 876, § 22; A.S.A. 1947, § 13-348.
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 14 - CONSTRUCTION OF BUILDINGS AND FACILITIES (§§ 19-4-1401 — 19-4-1416) › Section 19-4-1410 - Completion of contracts

Upon completion of each contract awarded for the fulfillment of a project authorized by the General Assembly:
(1)
The affected state agency shall notify the Department of Finance and Administration of the culmination of the contract;
(2)
No further expenditures or obligations will be incurred; and
(3)
The unexpended and unobligated funds shall be impounded.
Acts 1973, No. 876, § 22; 1975, No. 985, § 1; A.S.A. 1947, § 13-348.
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 14 - CONSTRUCTION OF BUILDINGS AND FACILITIES (§§ 19-4-1401 — 19-4-1416) › Section 19-4-1411 - Processing of payments

(a)
(1)
When a contractor submits a properly prepared request for payment of work completed on state construction projects and the request for payment conforms with the provisions of the contract award and laws of the State of Arkansas, the following maximum time is allowed for the processing of the payment requests by the various parties involved, excluding time required for transmittal from one (1) party to another:
(A)
A design professional - five (5) working days;
(B)
A state agency or institution of higher education exempt from review and approval by the Building Authority Division - five (5) working days, including preparation of a voucher and submission for payment; and
(C)
The Department of Finance and Administration - five (5) working days.
(2)
Should payment be contested by any of the parties listed in this subsection, it shall be the responsibility of the parties contesting the payment, within the time specified for processing payment, to notify the contractor involved that payment has been contested and reasons therefor.
(3)
Should any of the parties listed in this subsection fail to properly process uncontested requests for payments within the time limits specified following date of receipt, a penalty of eight percent (8%) per annum of the amount of the request for payment shall be assessed against the parties responsible for the delay.
(b)
(1)
The Chief Fiscal Officer of the State shall establish procedures for monitoring payments to contractors. When it has been determined that payment processing has exceeded the time limits established in this section, the Chief Fiscal Officer of the State shall cause an investigation to be made for the purpose of determining the responsible parties and the amount of penalty to be paid.
(2)
Penalties assessed for failure to comply with the provisions in this section shall be paid to the contractor by the parties responsible in accordance with procedures established by the Chief Fiscal Officer of the State.
Amended by Act 2019, No. 910,§ 6084, eff. 7/1/2019.
Acts 1973, No. 876, § 22; 1977, No. 813, § 3; 1979, No. 833, § 9; A.S.A. 1947, § 13-348; Acts 2001, No. 214, § 4; 2001, No. 961, § 6; 2003, No. 364, § 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 14 - CONSTRUCTION OF BUILDINGS AND FACILITIES (§§ 19-4-1401 — 19-4-1416) › Section 19-4-1412 - Fund balances

(a)
If, after the expiration date of the second biennial period for which funds have been appropriated for the benefit of any specific capital improvement project, there remains a balance of funds or appropriations, then such fund balances as may remain in the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund, for the benefit of the capital improvement project shall be reallocated for the benefit of proposed new or existing capital improvement projects of the various state agencies as may be enacted.
(b)
Nothing in this section shall be construed as to limit the authority of the General Assembly to appropriate funds for the benefit of any proposed new or existing capital improvement project of the various state agencies.
Amended by Act 2019, No. 82,§ 7, eff. 7/1/2019.
Acts 1973, No. 876, § 22; 1977, No. 641, § 1; A.S.A. 1947, § 13-348.
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 15 - PROPERTY AND EQUIPMENT INVENTORY (§§ 19-4-1501 — 19-4-1503) › Section 19-4-1501 - Uniform system of perpetual inventory

The Chief Fiscal Officer of the State shall prescribe and establish a uniform system of perpetual inventory for property and equipment with a central control being established and maintained in the Department of Finance and Administration. In connection therewith, the Chief Fiscal Officer of the State shall:
(1)
Prescribe the procedure of accounting and reporting for the sale, trade-in, exchange, discarding, junking, or other disposal of property and equipment and the system for receiving credit for lost, stolen, or damaged property and equipment. All state agencies shall be required to report promptly, upon forms approved by the Chief Fiscal Officer of the State, all such property or equipment disposed of, lost, or damaged;
(2)
Require that the addition and disposition of all new property or equipment added, including purchase, trade-in, exchange, or transfer, or by constructing or making such property or equipment, shall be promptly reported upon such forms and in such detail as shall be required; and
(3)
By rule, distinguish between items of equipment, and consumable supplies or goods, and such minor tools, materials, and parts as shall be deemed by him or her to be expendable within a reasonable period of time. He or she may also prescribe that minor equipment costing less than some minimum amount shall not be included in the perpetual inventory.
Amended by Act 2019, No. 315,§ 1734, eff. 7/24/2019.
Acts 1973, No. 876, § 26; A.S.A. 1947, § 13-352; Acts 2001, No. 1453, § 42.
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 15 - PROPERTY AND EQUIPMENT INVENTORY (§§ 19-4-1501 — 19-4-1503) › Section 19-4-1502 - Duty to keep record

It shall be the responsibility of the executive head of each state agency to keep and maintain a record of all property of the agency, belonging to the State of Arkansas. The executive head of each agency shall be held accountable for all state property under his or her control and shall be responsible for keeping and maintaining a record of all the property.
Acts 1973, No. 876, § 26; A.S.A. 1947, § 13-352.
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 15 - PROPERTY AND EQUIPMENT INVENTORY (§§ 19-4-1501 — 19-4-1503) › Section 19-4-1503 - Transfer or sale

The Chief Fiscal Officer of the State, in order to expedite the necessary work of any state agency or to eliminate duplication and promote economy and efficiency, may do the following:
(1)
Transfer property and equipment, including furniture, fixtures, and any and all kinds of office equipment and supplies from one (1) agency to another if the property or equipment of the agency from which the transfer is made is not needed by the agency at the time of the transfer; or
(2)
Sell surplus property and equipment of any agency at a reasonable fair value thereof as authorized by §
25-8-106
.
Acts 1973, No. 876, § 26; A.S.A. 1947, § 13-352.
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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1603 - Procedures for position control

(a)
The Secretary of the Department of Transformation and Shared Services shall establish procedures for exercising position control applicable to those state agencies subject to the provisions of the Uniform Classification and Compensation Act, §
21-5-201
et seq.
(b)
Exercising position control shall be interpreted as follows:
(1)
The secretary shall assign a position control number to each line-item position authorized for the applicable agencies;
(2)
The secretary shall establish reporting procedures so that agencies shall provide complete reports to the Department of Finance and Administration on the use of all authorized positions; and
(3)
The secretary may restrict an agency's use of authorized positions only after finding that the agency is in financial difficulty and after invoking the fiscal controls provided in §
19-4-701
et seq. and §
19-4-1201
et seq.
Amended by Act 2019, No. 910,§ 6088, eff. 7/1/2019.
Acts 1973, No. 876, § 23; A.S.A. 1947, § 13-349.
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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1604 - Salary from two agencies

(a)
Except as provided in subsections (b) and (c) of this section, no person drawing a salary or other compensation from one state agency shall be paid salary or compensation, other than actual expenses, from any other state agency except upon written certification to and approval by the Secretary of the Department of Transformation and Shared Services and by the head of each state agency, stating that:
(1)
The work performed for the other state agency does not interfere with the proper and required performance of the person's duties; and
(2)
The combined salary payments from the state agencies do not exceed the larger maximum annual salary of the line-item position authorized for either state agency from which the employee is being paid.
(b)
(1)
This section does not prohibit a state employee from contracting to temporarily teach as adjunct faculty at a state-supported institution of higher education and thereby receive combined salary payments from the two (2) state agencies in excess of the larger maximum annual salary of the line-item position authorized from either state agency.
(2)
(A)
This section does not prohibit a part-time or job-share public defender from receiving compensation from an appellate court for work performed in connection with an indigent client's appeal to the Supreme Court or the Court of Appeals.
(B)
A person employed as a full-time public defender who is not provided a state-funded secretary may also seek compensation for appellate work from the Supreme Court or the Court of Appeals.
(3)
This section does not allow an employee to be on paid sick leave with a state agency and to be paid a salary or compensation from another state agency.
(c)
A person drawing a salary or other compensation from a state agency or institution of higher education shall not be paid a salary or compensation from another institution of higher education except upon the written certification to and approval by the Commissioner of the Division of Higher Education that the:
(1)
Work performed for the other state agency or institution of higher education does not interfere with the proper and required performance of the person's duties; and
(2)
Combined salary payments from the state agency and institution of higher education do not exceed the larger maximum annual salary of the line-item position authorized for either the agency or institution of higher education from which the employee is being paid.
Amended by Act 2023, No. 786,§ 32, eff. 4/12/2023.
Amended by Act 2019, No. 910,§ 6090, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 6089, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 2257, eff. 7/1/2019.
Amended by Act 2017, No. 599,§ 2, eff. 7/1/2017.
Acts 1973, No. 876, § 23; A.S.A. 1947, § 13-349; Acts 1995, No. 403, § 1; 2001, No. 1370, § 1; 2005, No. 1189, § 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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1605 - Payment from multiple funds

In those instances where a state agency has approved line-items for salaries which are payable from more than one (1) fund, the Chief Fiscal Officer of the State shall be authorized to establish a paying account on his or her books and on the books of the Treasurer of State and Auditor of State from which all such salaries may be paid, with provisions for reimbursing the paying account by directing the transfer of the necessary funds and appropriations on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State.
Acts 1973, No. 876, § 23; A.S.A. 1947, § 13-349.
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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1606 - Review of payroll required

(a)
The Department of Transformation and Shared Services shall review the payroll of state agencies covered by the provisions of the Uniform Classification and Compensation Act, §
21-5-201
et seq., with respect to the salaries of all employees of affected state agencies. This review shall determine the correctness of each payroll with respect to each position to assure compliance with the compensation plan and to assure that no position is being paid, during any payroll period, an amount greater than authorized in the compensation plan or the amount authorized for the position in the appropriation act applicable to the agency.
(b)
Any proposed rate of pay for an employee found not to be in accordance with the provisions of the compensation act and the appropriation act governing the agency shall be changed to the appropriate rate of pay by the state agency covered by the provisions of the compensation act before the department shall approve it for payment.
(c)
No payment of salary of any employee of any state agency affected by the provisions of the Uniform Classification and Compensation Act, §
21-5-201
et seq., shall be made without the certification of correctness by the department based on its review duties as provided in this section.
(d)
The department is authorized to develop and implement rules and procedures to accomplish the purposes authorized in this section.
Amended by Act 2019, No. 910,§ 6091, eff. 7/1/2019.
Acts 1969, No. 199, § 8; A.S.A. 1947, § 12-3208; Acts 2001, No. 1453, § 43.
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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1607 - Monthly, biweekly, weekly, and hourly salaries

(a)
(1)
Except for those state agencies which operate principally on a scholastic year, or on a part-time basis, or where such salaries or personal services are specifically established for a period less than one (1) year, all salaries established by the General Assembly shall be considered to be a maximum amount to be paid for a twelve-month payroll period. No greater amount than that established for the maximum annual salary of any state official or employee shall be paid to such employee during any such twelve-month payroll period, nor shall more than one-twelfth (
1
/
12
) of such annual salary be paid to any such employee during any calendar month unless authorized in this subchapter.
(2)
The limitations set out in this section may be converted to biweekly or weekly increments of one-twenty-sixth (
1
/
26
) or one-fifty-second (
1
/
52
) of the maximum annual salary.
(3)
For complying with federal requirements, upon approval of the Secretary of the Department of Transformation and Shared Services in consultation with the Chief Fiscal Officer of the State, the maximum annual salaries may be converted to hourly rates of pay for positions established on the basis of twelve (12) months or less if authorized by law.
(b)
The remuneration paid to an employee of the state may exceed the maximum annual salary as authorized by the General Assembly as follows, and the following shall not be construed as payment for services or as salary as contemplated by Arkansas Constitution, Article 16, § 4:
(1)
Overtime payments as authorized by law;
(2)
Payment of a lump sum to a terminating employee, to include lump-sum payments of sick leave balances upon retirement as provided by law;
(3)
Payment for overlapping pay periods at the end of a fiscal year as defined or authorized by law;
(4)
Payment for the biweekly twenty-seven (27) pay periods;
(5)
Payment for career service recognition as authorized by law; and
(6)
Payment in accordance with special language salary provisions in individual agency appropriation acts.
Amended by Act 2019, No. 910,§ 6092, eff. 7/1/2019.
Amended by Act 2017, No. 365,§ 4, eff. 7/1/2017.
Acts 1973, No. 876, § 23; 1975, No. 980, § 1; 1980 (1st Ex. Sess.), No. 36, § 1; 1980 (1st Ex. Sess.), No. 62, § 1; 1985, No. 637, § 1; A.S.A. 1947, § 13-349; Acts 2001, No. 1453, § 44.
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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1608 - Personal services less than 12 months

In the event an appropriation is made for the payment of personal services, when it has been established by law on the basis of a scholastic year or for some other period less than twelve (12) months, then any person so employed may be paid from bank funds for the remainder of the year if his or her services are required by the state agency.
Acts 1973, No. 876, § 23; A.S.A. 1947, § 13-349.
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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1610 - Retroactive pay prohibited

(a)
(1)
In the event that a state employee is being paid less than the maximum provided for by law, and thereafter the head of the agency provides for an increase in the rate of pay for the employee, the rate of pay shall not exceed one-twelfth (1/12) of the annual maximum amount of the salary position on which he or she is placed, for the remainder of the annual period.
(2)
Payments under subdivision (a)(1) of this section shall not be made for a preceding fiscal year.
(b)
(1)
No increase in the rate of pay, either by paying the full amount of the maximum salary or by placing an employee in a position calling for a greater salary, shall be construed as authorizing the payment of any retroactive salary to the employee.
(2)
Payments under subdivision (b)(1) of this section shall not be made for a preceding fiscal year.
(c)
(1)
Salary payments made to correct an administrative error shall not be considered retroactive pay, nor shall such payment be construed as exceeding the employee's maximum authorized pay.
(2)
Payments under subdivision (c)(1) of this section may be made for a preceding fiscal year if:
(A)
Requested within twelve (12) months of the end of the preceding fiscal year; and
(B)
Upon the consent of the Secretary of the Department of Transformation and Shared Services in consultation with the Chief Fiscal Officer of the State.
Amended by Act 2019, No. 910,§ 6093, eff. 7/1/2019.
Acts 1973, No. 876, § 23; 1981, No. 741, § 4; A.S.A. 1947, § 13-349; Acts 1989, No. 629, § 10; 2003, No. 656, § 8.
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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1611 - Supplemental payments prohibited

In the event the General Assembly shall have established by law the maximum annual salaries for certain positions for any state agency and shall have appropriated for those positions, no greater salary than that established by law shall be paid to any person occupying the position by making supplemental payments from agency bank funds. However, the salaries may be paid partly from state-appropriated funds and partly from agency bank funds, but the aggregate of the payments shall not exceed the maximum annual salary rate, where it is established by law.
Acts 1973, No. 876, § 23; A.S.A. 1947, § 13-349.
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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1613 - Lump-sum terminal pay

(a)
Upon termination, resignation, retirement, death, or other action by which a person ceases to be an active employee of a state agency, the amount due the employee or his or her estate, including any accrued unpaid annual or holiday leave which is due in accordance with the policies of the state agency and lump-sum payments of sick leave balances upon retirement as provided by law, may, and should, be included in the final pay to the employee or his or her estate for the employee's active work, even though the final payment of salary or wages may exceed one-twenty-sixth (1/26) or other fractional amount based upon days, weeks, or months of the employee's annual authorized compensation at the date active employment ceases.
(b)
No employee receiving the additional compensation shall return to state employment until the number of days for which he or she received additional compensation has expired.
(c)
Payment of the additional compensation shall not be considered as exceeding the maximum for a position so authorized.
(d)
If an employee receives compensation for unused sick leave at retirement pursuant to §
21-4-501
and returns to state employment, the employee shall not be required to wait until the expiration of the number of days for which he or she received additional compensation before returning to state employment or to repay the amount of the compensation.
Acts 1973, No. 876, § 23; 1975, No. 980, § 2; A.S.A. 1947, § 13-349; Acts 2001, No. 1453, § 46; 2005, No. 1188, § 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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1614 - Judicial awards under federal laws

(a)
In the event an employee of the State of Arkansas, or the authorized agent of the employee, files suit against the State of Arkansas in a court of competent jurisdiction for relief under the provisions of Title VII of the federal Civil Rights Act of 1964, as amended, or the federal Civil Rights Act of 1866, or the federal Civil Rights Act of 1871, or the Fourteenth Amendment to the United States Constitution, and the court finds for the employee and in so finding awards wages or salaries for personal services rendered in addition to wages or salaries already paid or due, the additional wages or salaries shall be paid from the regular salary appropriation from which the employee is normally paid. If it is found, however, that such payment will impair the regular salary appropriation, the Chief Fiscal Officer of the State shall transfer the necessary appropriation from the maintenance and general operations appropriation of the employing agency to the regular salary appropriation in order that the additional wages or salaries shall be paid.
(b)
Any liquidated damages awarded by the court, pursuant to the federal laws cited in subsection (a) of this section, are to be paid in the same manner as the additional wages or salaries provided for in subsection (a) of this section.
(c)
When notified that a state employee has filed suit or is in any other manner claiming redress under the provisions of the federal laws cited in subsection (a) of this section, the Chief Fiscal Officer of the State may investigate the circumstances surrounding the claim. If, based on the evidence and facts found during the investigation, the Chief Fiscal Officer of the State determines or has reason to believe that the court would sustain the employee's claim and find for the employee and in so doing award wages or salaries in addition to those paid or due for the employee's personal service rendered, then the Chief Fiscal Officer of the State shall, with the advice of the Legislative Council or the Joint Budget Committee, authorize payment of the additional wages or salaries as provided in subsection (a) of this section.
Acts 1973, No. 876, § 23; 1977, No. 813, § 4; A.S.A. 1947, § 13-349.
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 16 - SALARIES AND PAYROLL DISBURSEMENT (§§ 19-4-1601 — 19-4-1615) › Section 19-4-1615 - Awards from State Claims Commission

(a)
In the event a state employee is awarded a claim by the Arkansas State Claims Commission for wages or salaries for personal services rendered for a state agency, such award shall be processed through the state mechanized payroll system.
(b)
The award shall be paid from the regular salaries and personal services matching appropriation from which the employee is normally paid.
Acts 1995, No. 176, § 1.