Before any voucher for the disbursement of funds in the State Treasury is presented to the Auditor of State for the issuance of his or her warrant thereon, it shall be recorded in the state's financial management system in accordance with procedures established by the Chief Fiscal Officer of the State. The Auditor of State shall have the authority to perform an examination, under the procedures established in this section, as he or she deems advisable before issuing his or her warrant in the payment of the voucher.
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