Arkansas Code
Title 19 - Public Finance
Chapter 4 - State Accounting and Budgetary Procedures

§ 19-4-105. Continuing studies and investigations — Duties of Secretary of the Department of Inspector General and Internal Audit Section — Exemption of internal audit documentation from Freedom of Information Act of 1967 - (a) The Secretary of the Department of Inspector General is...

§ 19-4-106. Legislative staff consultation - The Department of Finance and Administration shall consult with the...

Subchapter 2 - Duties and Responsibilities Generally

§ 19-4-201. Authority of Governor - (a) The Governor shall direct the execution of the state...

§ 19-4-202. Authority of Legislative Council - (a) Meetings. (1) At any time they deem it advisable,...

§ 19-4-203. Authority of General Assembly - The General Assembly and the Joint Budget Committee shall: (1)...

§ 19-4-204. Recommendations by Governor - (a) Budgetary Programs and Financial Plans. (1) The Governor or...

§ 19-4-205. Legislative review - The General Assembly, the Legislative Council, and the Joint Budget...

§ 19-4-206. Conservation of appropriations in changes of administration - (a) Proportionate Amounts. In those instances in which any constitutional...

Subchapter 3 - Chief Fiscal Officer of the State

§ 19-4-301. Duties and responsibilities generally - The Chief Fiscal Officer of the State shall carry out...

§ 19-4-302. Budget information forms - To accomplish his or her duties and responsibilities, the Secretary...

§ 19-4-303. Budget estimates - The Secretary of the Department of Finance and Administration, in...

§ 19-4-304. Regular and fiscal session preparations - (a) Immediately after July 1 of each even-numbered calendar year,...

§ 19-4-305. Preliminary budget report - The Chief Fiscal Officer of the State shall prepare the...

§ 19-4-306. Review and control of budgets - The Chief Fiscal Officer of the State, in cooperation with...

§ 19-4-307. Employment classification information - (a) At the same time a state agency submits a...

Subchapter 4 - Auditor of State and Treasurer of State

§ 19-4-401. Duties generally - Except as otherwise provided in this chapter, the offices of...

§ 19-4-402. Auditor of State as disbursing officer - The Auditor of State shall act as disbursing officer for...

§ 19-4-403. Issuance of warrants - The Auditor of State shall issue his or her warrants...

§ 19-4-404. Books, forms, and receipts - (a) In order to provide for uniformity in fiscal procedure,...

§ 19-4-405. Examination of records - (a) It is the duty of the Auditor of State...

§ 19-4-406. Storage of warrants - (a) (1) The Auditor of State shall place all redeemed...

§ 19-4-407. Electronic warrants transfer system - (a) The Chief Fiscal Officer of the State, the Treasurer...

§ 19-4-408. Distributions to public school districts - (a) (1) The Chief Fiscal Officer of the State, the...

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...

Subchapter 6 - Annual Operations Plans of State Agencies

§ 19-4-601. Responsibility generally - Except as limited by appropriations and funding by the General...

§ 19-4-602. Compliance and approval required - (a) No state agency may increase the salaries of its...

§ 19-4-603. Exemptions generally - Appropriations for retirement benefits, refunds, and Social Security requirements of...

§ 19-4-604. State-supported institutions of higher education - (a) At least thirty (30) days prior to the commencing...

§ 19-4-607. Review and approval of annual operations plans - (a) Each state agency other than the elected constitutional officers,...

§ 19-4-608. Fiscal controls - In order to provide proper fiscal controls, the Chief Fiscal...

§ 19-4-609. Productivity reporting - (a) Each state agency, other than the elected constitutional officers,...

Subchapter 7 - Expenditures Generally

§ 19-4-701. Fiscal periods of state - (a) For the purpose of this chapter, relating to the...

§ 19-4-702. Time limits for presenting vouchers - (a) (1) (A) A state agency may pay carryover obligations...

§ 19-4-703. Redemption of warrants - No warrant issued by the Auditor of State shall be...

§ 19-4-704. No obligations without appropriations - (a) No obligations will be paid from appropriated funds until...

§ 19-4-705. Obligations limited to funds available - (a) No state agency for which regular operating appropriations are...

§ 19-4-706. Interest and carrying charges - State agencies, including exempt agencies, may enter into contracts which...

§ 19-4-707. Obligations for improvements - Notwithstanding the fact that no disbursements may be made during...

§ 19-4-708. Depletion of agency funds - In the event any state agency shall incur obligations in...

§ 19-4-709. Statement of financial condition - (a) The Chief Fiscal Officer of the State may require,...

§ 19-4-710. Interagency transfers — Definition - (a) To prevent the duplication of recording expenditures and revenues...

§ 19-4-711. Transfer of responsibilities - In the event that a state agency or its responsibilities,...

Subchapter 8 - Expenditure of Cash Funds

§ 19-4-801. Definitions - As used in this subchapter: (1) “Cash funds” means all...

§ 19-4-802. Authorization of General Assembly - (a) Cash funds of the various state agencies as defined...

§ 19-4-803. Exemptions - (a) The following are exempt from this subchapter: (1) Funds...

§ 19-4-805. Investment of fund balances - (a) The state-supported institutions of higher education shall have the...

§ 19-4-806. Petty cash accounts - (a) State agencies operating under the provisions of this subchapter...

§ 19-4-810. Voucher examination and approval — Responsibilities of state agency executive administrators - (a) Responsibilities of State Agency Executive Administrator. It shall be...

§ 19-4-813. Erroneous or improper payments - The responsibility for recovery of erroneous or improper payments shall...

§ 19-4-814. Supporting documentation - Requirements for supporting documentation for disbursements shall be determined as...

§ 19-4-815. Original of supporting documentation to be retained by the agency - (a) The original evidences of indebtedness, including documents prepared in...

§ 19-4-816. Contracts for procurement of commodities and services - Each state agency which is authorized by law or under...

§ 19-4-817. Constitutional officers and agencies - (a) Beginning with fiscal year 2021, cash funds of the...

Subchapter 9 - Travel Rules

§ 19-4-901. Rules generally - The Chief Fiscal Officer of the State shall promulgate rules...

§ 19-4-902. Authorization for travel - (a) (1) The responsibility for authorizing travel, or any expenses...

§ 19-4-903. Standard reimbursements and special authorizations — Definitions - (a) (1) Except for special authorization by the Chief Fiscal...

§ 19-4-904. Exempt persons and agencies - (a) (1) The limitations of this subchapter relating to travel...

§ 19-4-905. State-owned motor vehicles generally - (a) All state-owned motor vehicles which are purchased under the...

§ 19-4-906. Motor vehicle restrictions and authorizations — Definition - (a) (1) None of the funds appropriated for the various...

§ 19-4-907. Motor vehicle records - The Chief Fiscal Officer of the State may direct all...

Subchapter 10 - Oil Company Credit Cards

§ 19-4-1001. Definition - As used in this subchapter, the term “credit cards” means...

§ 19-4-1002. Daily allowances, etc., not affected - This subchapter in no way changes the maximum daily allowance...

§ 19-4-1005. Responsibility for use - (a) The responsibility for ensuring that only authorized expenditures are...

§ 19-4-1006. Rules — Records - The Chief Fiscal Officer of the State shall: (1) Promulgate...

§ 19-4-1007. No use of other credit cards - (a) If it is determined by the Chief Fiscal Officer...

§ 19-4-1008. Revolving funds for expenses - (a) (1) The Chief Fiscal Officer of the State is...

Subchapter 11 - Approval of Expenditures

§ 19-4-1101. Examination and approval required - (a) The expenditure of all funds deposited into the State...

§ 19-4-1103. Responsibilities of agency heads - (a) It shall be the responsibility of each executive head...

§ 19-4-1104. Duty to examine and approve - It shall be the duty of the Chief Fiscal Officer...

§ 19-4-1105. Examination and approval generally - Before any voucher for the disbursement of funds in the...

§ 19-4-1106. Erroneous or improper payments - The responsibility for recovery of erroneous or improper payments shall...

§ 19-4-1107. Supporting documents generally - Supporting documents for the disbursement of state funds shall include...

§ 19-4-1108. Retention of documents - (a) The original evidences of indebtedness, including documents prepared in...

§ 19-4-1109. Procurement contracts - Each state agency which is authorized by law or under...

Subchapter 12 - Disbursement of Public Funds

§ 19-4-1201. Disbursing officers - (a) For the purpose of compliance with the provisions of...

§ 19-4-1202. Designation of disburser - (a) In the event appropriations are made available to a...

§ 19-4-1203. Disbursing agents - In the event the executive head of any state agency...

§ 19-4-1204. Bond required - (a) The disbursement of any funds in the State Treasury,...

§ 19-4-1205. Signature or facsimile - The original copy of all checks drawn in connection with...

§ 19-4-1206. Duties generally - (a) The bonded disbursing officer for each state agency or...

§ 19-4-1207. Duty to monitor finances - It shall be the duty and responsibility of the head...

§ 19-4-1209. Compliance with other laws - The disbursement of funds authorized by the General Assembly shall...

§ 19-4-1210. Revenues insufficient to meet appropriations - (a) The disbursements of funds shall be subject to the...

Subchapter 13 - Monitoring for Deficit Spending

§ 19-4-1301. Legislative intent and purpose - (a) This subchapter is intended to be an addition to...

§ 19-4-1302. Provisions supplemental - This subchapter is intended to be supplemental and in addition...

§ 19-4-1303. Exemptions - Funds disbursed by the Arkansas Department of Transportation, the Arkansas...

§ 19-4-1304. Failure to conform to directives and mandates - (a) If a state agency shall fail or refuse to...

§ 19-4-1305. Failure to perform duties - If the Chief Fiscal Officer of the State fails to...

§ 19-4-1306. Procedures for monitoring agency expenditures and fiscal operations - (a) In addition to the powers and duties provided under...

Subchapter 14 - Construction of Buildings and Facilities

§ 19-4-1401. Notice required - In all instances wherein the state has any interest whatsoever...

§ 19-4-1402. Contracts to be filed - (a) Executed counterparts of all contracts entered into by any...

§ 19-4-1403. Agencies exempted - The provisions of this subchapter shall not be applicable to...

§ 19-4-1404. Forces employed - (a) Whenever any agency of the state shall determine to...

§ 19-4-1405. Bidding procedure — Definition - (a) (1) (A) After a state agency has caused the...

§ 19-4-1407. Method of financing - (a) Before any state agency shall enter into any contract...

§ 19-4-1408. Matching funds - (a) In the event funds provided by the state for...

§ 19-4-1409. Use of other funds - (a) No state agency for which appropriations have been made...

§ 19-4-1410. Completion of contracts - Upon completion of each contract awarded for the fulfillment of...

§ 19-4-1411. Processing of payments - (a) (1) When a contractor submits a properly prepared request...

§ 19-4-1412. Fund balances - (a) If, after the expiration date of the second biennial...

§ 19-4-1413. Projects constructed with private funds - (a) In the event funds from private sources are provided...

§ 19-4-1415. Projects exceeding five million dollars - (a) In the event funds from any sources are provided...

§ 19-4-1416. Job order contracting — Definitions - (a) As used in this section: (1) “Job order contracting”...

Subchapter 15 - Property and Equipment Inventory

§ 19-4-1501. Uniform system of perpetual inventory - The Chief Fiscal Officer of the State shall prescribe and...

§ 19-4-1502. Duty to keep record - It shall be the responsibility of the executive head of...

§ 19-4-1503. Transfer or sale - The Chief Fiscal Officer of the State, in order to...

Subchapter 16 - Salaries and Payroll Disbursement

§ 19-4-1601. Regular Salary Procedures and Restrictions Act - (a) This section and § 21-5-101 shall be known as...

§ 19-4-1602. Payroll deductions - (a) Deductions from the payrolls of state employees, both regular...

§ 19-4-1603. Procedures for position control - (a) The Secretary of the Department of Transformation and Shared...

§ 19-4-1604. Salary from two agencies - (a) Except as provided in subsections (b) and (c) of...

§ 19-4-1605. Payment from multiple funds - In those instances where a state agency has approved line-items...

§ 19-4-1606. Review of payroll required - (a) The Department of Transformation and Shared Services shall review...

§ 19-4-1607. Monthly, biweekly, weekly, and hourly salaries - (a) (1) Except for those state agencies which operate principally...

§ 19-4-1608. Personal services less than 12 months - In the event an appropriation is made for the payment...

§ 19-4-1609. State-supported institutions of higher education - (a) (1) Pursuant to administrative procedures established by the Chief...

§ 19-4-1610. Retroactive pay prohibited - (a) (1) In the event that a state employee is...

§ 19-4-1611. Supplemental payments prohibited - In the event the General Assembly shall have established by...

§ 19-4-1612. Overtime pay - (a) It is the policy of the State of Arkansas...

§ 19-4-1613. Lump-sum terminal pay - (a) Upon termination, resignation, retirement, death, or other action by...

§ 19-4-1614. Judicial awards under federal laws - (a) In the event an employee of the State of...

§ 19-4-1615. Awards from State Claims Commission - (a) In the event a state employee is awarded a...

Subchapter 18 - Reimbursements, Collections, and Refunds

§ 19-4-1801. Reimbursements and refunds generally - (a) The Chief Fiscal Officer of the State shall prescribe...

§ 19-4-1802. Petty cash imprest funds - (a) Petty cash imprest funds for any state agency shall...

§ 19-4-1803. Collections generally - All fines, fees, penalties, court costs, taxes, and other collections...

§ 19-4-1804. Geological publications income - Charges, income, receipts, or revenue derived from the sale of...

§ 19-4-1805. Deposits for highway employees retirement - All moneys received in the State Treasury for deposit into...

§ 19-4-1806. Grants, aids, and donations - All state agencies are authorized to accept grants, aids, and...

§ 19-4-1807. Federal funds generally - (a) In the event the United States Congress shall appropriate...

§ 19-4-1808. Federal funds for vocational schools - Reimbursements of federal funds to the Division of Career and...

Subchapter 19 - Federal Grants and Aids

§ 19-4-1901. Submission of requests - (a) Requests for federal funds for grants, aids, reimbursement, and...

§ 19-4-1902. Preliminary or informal proposals - Preliminary or informal proposals which do not commit personnel, space,...

§ 19-4-1903. Evaluation report - Each request submitted to the Department of Finance and Administration...

§ 19-4-1904. Receipt of funds - (a) When any federal funds, grants, aids, or reimbursements, including...

§ 19-4-1905. Research grants - The Department of Finance and Administration shall prescribe procedures for...

§ 19-4-1906. Letters of credit — Definitions - (a) As used in this subchapter, unless the context otherwise...

§ 19-4-1907. Quarterly reports - (a) The Secretary of the Department of Finance and Administration...

§ 19-4-1908. Review and continuance of programs - (a) The Legislative Council shall review the quarterly reports filed...

Subchapter 20 - Losses and Recoveries

§ 19-4-2001. Notice and proof of loss - It shall be the duty of the Chief Fiscal Officer...

§ 19-4-2002. Payment of loss - (a) Within a reasonable time after the Chief Fiscal Officer...

§ 19-4-2003. Legal action - In the event any surety shall fail or refuse to...

§ 19-4-2004. Auditor's testimony - (a) In all criminal or civil actions brought as the...

Subchapter 21 - State-Funded Expenses of Constitutional Officers

§ 19-4-2101. Definition - For purposes of this subchapter the term “constitutional officers” means...

§ 19-4-2102. Documentation required - (a) For all expenditures exceeding twenty-five dollars ($25.00), all constitutional...

§ 19-4-2103. Expenditures for official state business only — Exemptions - (a) No constitutional officer or employee of a constitutional officer...

§ 19-4-2104. Expenditures — Disapproval - No disbursing officer of state funds shall approve any expenditure...

§ 19-4-2105. Retention of documentation - The constitutional officers and their employees shall retain the original...

Subchapter 22 - Review of Discretionary Grants

§ 19-4-2201. Definitions — Review generally — Exempt grants - (a) For the purposes of this subchapter: (1) “Discretionary grant”...

§ 19-4-2202. Review of nonexempt grants - The Legislative Council between legislative sessions, and the Joint Budget...

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Arkansas Code Title 19 - Public Finance Chapter 4 - State Accounting and Budgetary Procedures

Arkansas Code
Title 19 - Public Finance
Chapter 4 - State Accounting and Budgetary Procedures