Arkansas Code
Subchapter 15 - Property and Equipment Inventory
§ 19-4-1502. Duty to keep record

It shall be the responsibility of the executive head of each state agency to keep and maintain a record of all property of the agency, belonging to the State of Arkansas. The executive head of each agency shall be held accountable for all state property under his or her control and shall be responsible for keeping and maintaining a record of all the property.