Duty to examine and approve

Ark. Code Ann. § 19-4-1103 — under GENERAL ACCOUNTING AND BUDGETARY PROCEDURES.

Ark. Code Ann. § 19-4-1103

(a) The Chief Fiscal Officer of the State shall design the state's financial management system to provide reasonable assurances that financial transactions conform to the provisions of law and rules.

(b) (1) The Chief Fiscal Officer of the State is not required to pass upon the propriety of any financial transaction if the financial transaction is found to conform to this subchapter.(2) However, the Chief Fiscal Officer of the State may perform examinations of financial transactions to determine the propriety of the financial transactions in conformity with applicable laws and rules.

(1) The Chief Fiscal Officer of the State is not required to pass upon the propriety of any financial transaction if the financial transaction is found to conform to this subchapter.

(2) However, the Chief Fiscal Officer of the State may perform examinations of financial transactions to determine the propriety of the financial transactions in conformity with applicable laws and rules.