(a) The Treasurer of State is authorized to utilize the funding for maintenance and general operations provided for in the Constitutional Officers Fund and State Central Services Fund to allow for reconciling items which may occur in the operations of the office.
(b) Policies and procedures for proper accounting of reconciling items shall be developed by the Treasurer of State with the advice and approval of the Legislative Joint Auditing Committee.
Structure Arkansas Code
Chapter 4 - State Accounting and Budgetary Procedures
Subchapter 5 - Financial Management System
§ 19-4-501. General requirements
§ 19-4-502. Duties of Chief Fiscal Officer of the State generally
§ 19-4-503. Deposit of funds into State Treasury
§ 19-4-504. Requisites of system
§ 19-4-506. Accounting and reporting capabilities
§ 19-4-507. Fund accounting systems
§ 19-4-517. Interim and annual financial reports
§ 19-4-519. Appropriations code manual
§ 19-4-520. Classification of appropriations
§ 19-4-521. Personal services — Definition
§ 19-4-522. Maintenance and general operation
§ 19-4-523. Grants, assistance, and special aid
§ 19-4-524. Construction and permanent improvements
§ 19-4-525. Special appropriations
§ 19-4-527. Authority of Treasurer of State to use certain funding for operations