Arkansas Code
Subchapter 3 - Chief Fiscal Officer of the State
§ 19-4-302. Budget information forms

To accomplish his or her duties and responsibilities, the Secretary of the Department of Finance and Administration, in cooperation with the Legislative Council, shall design budget information forms so that comparative data of the last fiscal year, the current fiscal year, and the next biennium are presented so that state agencies can best express budgetary and program information that will be most useful to the Governor or Governor-elect and the General Assembly in order to facilitate program formulation, execution, and accountability by:
(1) Focusing attention upon the general character and relative importance of the program to be accomplished or upon the service to be rendered and what the program or service will cost;
(2) Employing functional classifications, where practical to do so, in order to present budgets by broad program categories;
(3) Presenting budget requests by organizational units;
(4) Grouping expenditures and budget estimates by major objects of expenditures;
(5) Stating goals and objectives of agency programs;
(6) Presenting proposed plans to implement the goals and objectives, including proposed modification of existing program services and establishment of new program services, and the estimated resources required to implement the goals and objectives;
(7) Including a report of the receipts during the prior fiscal year, an estimate of the receipts during the current fiscal year, and an estimate for each year of the succeeding biennium;
(8) Presenting requested legislation required to implement the proposed programs and financial plans; and
(9) Supplying any other information necessary to carry out the purposes of this chapter.

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