Arkansas Code
Subchapter 2 - Automobile and Pickup Truck Acquisition Act for the State of Arkansas
§ 22-8-206. Purchase of automobiles

(a) The Secretary of the Department of Finance and Administration shall purchase vehicles for state agencies from moneys as appropriated and made available by the General Assembly.
(b) There is created and established upon the financial records of the Department of Finance and Administration, the Treasurer of State, and the Auditor of State a fund to be known as the “Motor Vehicle Acquisition Revolving Fund”, which shall be used for the purpose of acquiring motor vehicles as authorized by this subchapter.
(c)
(1) The Motor Vehicle Acquisition Revolving Fund shall be financed by its proportionate share of moneys made available from:
(A) The allocation of general revenues as authorized by the Revenue Stabilization Law, § 19-5-101 et seq.;
(B) Moneys made available upon the disposal of used vehicles, which moneys shall be deposited to the credit of the Motor Vehicle Acquisition Revolving Fund rather than being deposited to the owning state agency's fund;
(C) Deposits of moneys from benefitting state agencies; and
(D) Transfers from other State Treasury funds and fund accounts of benefitting state agencies.

(2) Upon approval by the Chief Fiscal Officer of the State, the appropriation and funds shall be transferred from the Motor Vehicle Acquisition Revolving Fund to the designated appropriation and fund of the state agency.

(d)
(1) If the secretary determines that a state agency has sufficient funding from sources other than general revenues that may be used to purchase vehicles requested by the state agency, he or she shall transfer on his or her books and on the books of the Auditor of State and the Treasurer of State an amount that is equal to the price of the vehicles and that includes applicable state and local sales and use taxes from the fund from which the funding is available to the Motor Vehicle Acquisition Revolving Fund.
(2) Upon approval by the Chief Fiscal Officer of the State, an amount appropriated to the Motor Vehicle Acquisition Revolving Fund under subdivision (d)(1) of this section shall be transferred from the Motor Vehicle Acquisition Revolving Fund to the designated appropriation of the state agency.
(3) If the funds are held in depositories other than the State Treasury, the administrative head of the affected state agency shall issue a check drawn against the funds, which shall be deposited into the Motor Vehicle Acquisition Revolving Fund as a nonrevenue receipt.

(e) After seeking the advice of the Legislative Council, in order to effectuate the intent and purposes of this subchapter, the Chief Fiscal Officer of the State shall have the authority to transfer:
(1) Appropriations from the Property Sales Holding Fund to the Motor Vehicle Acquisition Revolving Fund; and
(2) Appropriations or funds from the Motor Vehicle Acquisition Revolving Fund to the designated state agency appropriation and fund from which the payment for the purchase of vehicles including state and local sales and use taxes is to be made.

(f) The Department of Human Services is hereby exempt from this section insofar as federal funds and state general revenues necessary to match the federal funds may be transferred to the Motor Vehicle Acquisition Revolving Fund when the director has determined that the Department of Human Services has sufficient funding that may be used to purchase requested vehicles.