Arkansas Code
Chapter 4 - State Accounting and Budgetary Procedures
Subchapter 5 - Financial Management System

§ 19-4-501. General requirements - (a) In order to provide necessary financial information for the...

§ 19-4-502. Duties of Chief Fiscal Officer of the State generally - The Chief Fiscal Officer of the State shall: (1) Review...

§ 19-4-503. Deposit of funds into State Treasury - (a) The Chief Fiscal Officer of the State shall have...

§ 19-4-504. Requisites of system - The financial management system shall at all times: (1) Reflect...

§ 19-4-505. State accounting system to conform to generally accepted accounting principles — Legislative intent - It is the intent of the General Assembly that the...

§ 19-4-506. Accounting and reporting capabilities - A governmental accounting system must make it possible both to:...

§ 19-4-507. Fund accounting systems - Governmental accounting systems should be organized and operated on a...

§ 19-4-517. Interim and annual financial reports - (a) Appropriate interim financial statements and reports of financial position,...

§ 19-4-518. Design of system - (a) The financial management system shall be designed to record...

§ 19-4-519. Appropriations code manual - (a) After the General Assembly has enacted the various appropriation...

§ 19-4-520. Classification of appropriations - (a) (1) For the purpose of establishing the proper accounts,...

§ 19-4-521. Personal services — Definition - The personal services classification shall be for regular full-time, part-time,...

§ 19-4-522. Maintenance and general operation - (a) The maintenance and general operation classification shall cover items...

§ 19-4-523. Grants, assistance, and special aid - This classification shall be applicable to all appropriations made by...

§ 19-4-524. Construction and permanent improvements - (a) The construction and permanent improvements classification shall be determined...

§ 19-4-525. Special appropriations - (a) All other appropriations made by the General Assembly which...

§ 19-4-527. Authority of Treasurer of State to use certain funding for operations - (a) The Treasurer of State is authorized to utilize the...