It shall be the duty of the Chief Fiscal Officer of the State to design the state's financial management system to provide reasonable assurances that financial transactions conform to the provisions of law and rules. He or she shall not be required to pass upon the propriety of any financial transaction if it is found to conform to the provisions of this subchapter. However, the Chief Fiscal Officer of the State may perform examinations of transactions to determine the propriety of the transactions in conformity with applicable laws and rules.
Structure Arkansas Code
Chapter 4 - State Accounting and Budgetary Procedures
Subchapter 11 - Approval of Expenditures
§ 19-4-1101. Examination and approval required
§ 19-4-1103. Responsibilities of agency heads
§ 19-4-1104. Duty to examine and approve
§ 19-4-1105. Examination and approval generally
§ 19-4-1106. Erroneous or improper payments
§ 19-4-1107. Supporting documents generally