The responsibility for recovery of erroneous or improper payments shall be with the state agency head, the bonded disbursing officer, or his or her designated bonded assistant; and the Chief Fiscal Officer of the State shall not be liable under his or her surety bond for any erroneous or improper payments so made.
Structure Arkansas Code
Chapter 4 - State Accounting and Budgetary Procedures
Subchapter 8 - Expenditure of Cash Funds
§ 19-4-802. Authorization of General Assembly
§ 19-4-805. Investment of fund balances
§ 19-4-806. Petty cash accounts
§ 19-4-813. Erroneous or improper payments
§ 19-4-814. Supporting documentation
§ 19-4-815. Original of supporting documentation to be retained by the agency
§ 19-4-816. Contracts for procurement of commodities and services