Arkansas Code
Title 19 - Public Finance
Chapter 2 - State Revenues — Receipts and Expenditures Generally

Subchapter 1 - General Provisions

§ 19-2-101. Receipts for all funds coming into State Treasury - (a) It shall be the duty of the Secretary of...

§ 19-2-102. Duplicate receipts given by Treasurer of State - The Treasurer of State shall grant duplicate receipts under the...

§ 19-2-103. Time for making payments - (a) All payments for the expenses of the departments of...

§ 19-2-104. Expenditures, contracts, or obligations in excess of appropriations prohibited - (a) (1) No officer, employee, or agent of the State...

§ 19-2-105. Deficiencies in excess of appropriations unlawful - (a) It shall be unlawful for the head or any...

Subchapter 2 - Receipts Generally

§ 19-2-201. Acceptance of checks - The Treasurer of State is authorized and directed to accept...

§ 19-2-202. Proceedings on bad checks - (a) Where remittance is made by check to the Treasurer...

§ 19-2-203. Receipts by Department of Finance and Administration — Additional penalty - (a) If any person, firm, corporation, partnership, or business makes...

§ 19-2-204. Refusal to accept personal checks - Effective January 1, 2000, no state agency, board, commission, or...

Subchapter 3 - Accounts and Notes Receivable Abatement

§ 19-2-301. Title - This subchapter may be known as the “Accounts and Notes...

§ 19-2-302. Purpose - The purpose of this subchapter is to establish procedures for...

§ 19-2-303. Definitions - As used in this subchapter: (1) “Abatement” means a complete...

§ 19-2-304. Recording of amounts due - Each state agency shall record upon its books of record...

§ 19-2-305. Referring of outstanding debts for collection - (a) A state agency shall diligently and actively pursue the...

§ 19-2-306. Abatement of debt - (a) If after the state agency has pursued collection of...

§ 19-2-307. Rules - The Secretary of the Department of Finance and Administration is...

Subchapter 4 - Expenditures Generally

§ 19-2-404. Emergency expenditures - (a) (1) In the event of riots, threatened riots, sabotage,...

Subchapter 5 - Canceled Checks

§ 19-2-501. Purpose - The State of Arkansas and its political subdivisions have the...

§ 19-2-502. Definition - As used in this subchapter, “public entity” means state agencies,...

§ 19-2-503. Eligibility to accept public funds - In order for a financial institution to be eligible to...

§ 19-2-504. Transaction summaries - On a monthly basis, financial institutions shall furnish public entities...

§ 19-2-505. Approval by Arkansas Legislative Audit - (a) A financial institution desiring to provide public entities with...

§ 19-2-506. Digital images or copies of documentation - (a) After a financial institution has received written notification from...

§ 19-2-507. Request of records by Legislative Auditor - (a) Upon request by the Legislative Auditor, a financial institution...

§ 19-2-509. Effect on other laws - The provisions of this subchapter do not change, amend, or...