Arkansas Code
Subchapter 6 - State Fiscal Management Responsibility Act
§ 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.