Arkansas Code
Subchapter 4 - Arkansas Financial Transparency Act
§ 25-1-403. Definitions

As used in this subchapter:
(1)
(A) “Expenditure data” means information provided by a state agency regarding the spending of public funds that adequately identifies the purpose, amount, payor, and vendor, if such disclosure is permissible under the Arkansas Freedom of Information Act of 1967, § 25-19-101 et seq., and federal laws or regulations.
(B) “Expenditure data” does not include expenses of pending litigation.
(C) “Expenditure data” includes copies of contingency fee contracts under § 25-16-715;

(2)
(A) “State agency” means any agency, department, authority, board, commission, bureau, council, or other agency of the state excluding institutions of higher education.
(B) “State agency” includes without limitation.
(i) The offices of the Governor, Lieutenant Governor, Attorney General, Secretary of State, Treasurer of State, Auditor of State, and Commissioner of State Lands;
(ii) Legislative commissions, bureaus, and offices;
(iii) Judicial offices;
(iv) Constitutional offices, commissions and departments that receive a state appropriation for the expenditure of state funds, special revenues, or federal funds; and
(v) The Office of the Arkansas Lottery;


(3) “Vendor” means an entity that:
(A) Provides goods and services within its normal business operations;
(B) May provide similar goods and services to many different purchasers; and
(C) Operates in a competitive environment; and

(4) “Website” means a site on the internet:
(A) Identifiable by a specific uniform resource locator;
(B) Accessible to the public at no cost; and
(C) Requiring no information of the user.