(a) Beginning with fiscal year 2021, cash funds of the following constitutional officers and departments shall be budgeted and proposed expenditures approved by enactments of the General Assembly:
(1) The Governor;
(2) The Secretary of State;
(3) The Attorney General;
(4) The Treasurer of State;
(5) The Auditor of State;
(6) The Commissioner of State Lands;
(7) The Supreme Court and its justices;
(8) The Arkansas State Game and Fish Commission;
(9) The Arkansas Department of Transportation;
(10) The General Assembly; and
(11) The respective staffs of the officers listed in this subsection.
(b) The General Assembly shall budget, approve, and appropriate expenditures of cash funds by the enactment of separate appropriation bills setting forth the purpose for which the moneys are to be expended and the dollar amount to be expended for that purpose.
(c) The constitutional officers and agencies listed in subsection (a) of this section shall submit any budgetary information requested by the Legislative Council and shall undertake whatever budgetary procedures the Legislative Council may establish for the appropriation of cash funds.
(d) The constitutional officers and agencies listed in subsection (a) of this section shall not be charged a service charge under § 19-5-206 when complying with this section.
(e) This section does not provide the General Assembly with the authority to approve expenditures of the Arkansas State Game and Fish Commission or the Arkansas Department of Transportation, which shall be subject only to review and appropriation by the General Assembly.
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