Arkansas Code
Subchapter 1 - General Provisions
§ 6-61-137. Presentation of expenditure data by state-supported institutions of higher education — Definition

(a)
(1) As used in this section, “expenditure data” means information regarding the spending of public funds that adequately identifies the purpose, amount, payor, and vendor, if such disclosure is permissible under the Freedom of Information Act of 1967, § 25-19-101 et seq., and federal laws or regulations.
(2) “Expenditure data” does not include expenses of pending litigation.

(b) A state-supported institution of higher education shall present expenditure data on a website operated by the state-supported institution of higher education.
(c) The website shall:
(1) Be updated on a regular basis to present expenditure data for the current fiscal year and prior year's annual expenditures, starting with the 2013 fiscal year; and
(2) Retain expenditure data for each state fiscal year, starting with the 2013 fiscal year, until ten (10) years of expenditure data are available, after which the website shall retain at least ten (10) years of expenditure data.

(d)
(1) The Division of Higher Education:
(A) May promulgate rules necessary to implement this section; and
(B) Shall develop internal guidelines necessary to implement this section.

(2) The division shall consult with the state-supported institutions of higher education in developing rules and internal guidelines necessary to implement this section.

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