Erroneous or improper payments

Ark. Code Ann. § 19-4-1105 — under GENERAL ACCOUNTING AND BUDGETARY PROCEDURES.

Ark. Code Ann. § 19-4-1105

(a) The state agency executive head or the bonded disbursing officer, or his or her designated bonded assistant is responsible for recovery of erroneous or improper payments.

(b) The Chief Fiscal Officer of the State, the Auditor of State, or the Treasurer of State is not liable under their surety bonds for any erroneous or improper payments so made.