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 5 - FINANCIAL MANAGEMENT SYSTEM (§§ 19-4-501 — 19-4-527) › Section 19-4-525 - Special appropriations

(a)
All other appropriations made by the General Assembly which do not come under any of the classifications mentioned in this section shall be considered to be special appropriations and shall be used only for the specific purposes for which such appropriations are made. Except as otherwise provided by law, an agency receiving a special appropriation may not expend funds from any appropriation other than from the special appropriation for the special purpose covered by the special appropriation. However, the state's financial management system may invoke additional budget control using features of the system that are in addition to the appropriations of the General Assembly.
(b)
In order to allow for full disclosure of investment transactions, to make available special reports on investment transactions, and to isolate investment expenditures from normal expenditures, the Chief Fiscal Officer of the State is authorized to establish separate appropriation codes for investments and to transfer to such appropriations from the investment line item as established in the agency appropriation acts.
(c)
(1)
(A)
An agency may request a special appropriation for promotional items by submitting a written request to the Chief Fiscal Officer of the State.
(B)
A written request for a special appropriation under subdivision (c)(1)(A) of this section shall:
(i)
Specify the amount of the requested special appropriation, the authorized appropriation section for the requested special appropriation, and the funding source to be used for the requested special appropriation; and
(ii)
Provide a brief description of the type of promotional items to be purchased and the purpose for which the promotional items will be used.
(2)
(A)
Except as provided in subdivision (c)(2)(B) of this section, the Chief Fiscal Officer of the State may approve only up to five thousand dollars ($5,000) in cumulative written requests per agency under this subsection each fiscal year.
(B)
A single written request for a special appropriation under this subsection that exceeds the limit specified in subdivision (c)(2)(A) of this section or a written request for a special appropriation under this subsection that, if approved, would result in the cumulative amount of approved written requests under this subsection exceeding the limit stated in subdivision (c)(2)(A) of this section shall be submitted to the Legislative Council or, if the General Assembly is in session, the Joint Budget Committee, for review before the Chief Fiscal Officer of the State may approve the written request.
(3)
Upon approving a written request for a special appropriation under this subsection, the Chief Fiscal Officer of the State shall create a new line item for promotional items for the agency making the request and shall cause a transfer of the approved amount from the requesting agency's operating expenses to the requesting agency's promotional items line item.
Amended by Act 2021, No. 664,§ 1, eff. 7/28/2021.
Acts 1973, No. 876, § 12; 1977, No. 813, § 1; 1979, No. 833, §§ 1, 2; 1981, No. 741, § 1; 1981, No. 924, § 1; 1983, No. 628, § 1; 1985, No. 365, §§ 2, 3, 12; A.S.A. 1947, § 13-338; Acts 2001, No. 1453, § 13.