The responsibility for recovery of erroneous or improper payments shall be with the state agency head or the bonded disbursing officer, or his or her designated bonded assistant; the Chief Fiscal Officer of the State, the Auditor of State, or the Treasurer of State shall not be liable under their surety bonds for any erroneous or improper payments so made.
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