AN ACT FOR THE DEPARTMENT OF COMMERCE - STATE INSURANCE DEPARTMENT REAPPROPRIATION.

Funding for struggling and historic cemeteries

Beginning July 1, 2025, Arkansas reauthorizes up to $101,000 from the Development and Enhancement Fund for State Insurance Department cemetery support. This uses the remaining balance of a 2024 cemetery appropriation. Maintenance and operations money supports insolvent, licensed perpetual-care cemeteries in court-ordered receivership or conservatorship for at least five years. Buying those cemeteries is also allowed, with acquisition costs capped at $1,000 plus necessary purchase costs. Grants support nonprofit or government owners of historic perpetual-care cemeteries, or nonprofit groups caring for and improving those cemeteries. Agencies cannot award contracts or take on obligations beyond money available in the State Treasury. They can add grants, donations, federal funds, and unused available cash, but cannot use their regular maintenance and operations funding. Spending must follow state purchasing, accounting, budget, revenue stabilization, and other fiscal rules unless another law provides an exception. The law also states that spending must match the purposes recorded in official budget requests and recommendations.