(1) Requirements for supporting documentation for disbursements are determined as follows:(1) In connection with purchasing procedures, the Chief Fiscal Officer of the State shall prescribe and define the necessary documents and other evidence that shall be retained by the agency for the purpose of determining whether the proper purchasing procedures have been complied with;(2) In all instances in which the evidences of indebtedness are represented by vendor's invoices, the agency shall retain in the permanent file of the business office of the agency the original invoice and corresponding documentation of actual payment in accordance with procedures established by the Chief Fiscal Officer of the State;(3) In connection with printing contracts, provided by the Arkansas Constitution and laws of this state, the supporting documentation shall be those prescribed by the Auditor of State or by the Department of Finance and Administration, as appropriate;(4) (A) In connection with the laws or rules governing travel, when individuals are reimbursed for expenses incurred for travel in connection with their official duties, the supporting papers shall be the forms or statements of the expenses prescribed by the Chief Fiscal Officer of the State.(B) In the case of per diem or other expenses established by law, the disbursing officer shall attach to the voucher issued in payment of the allowances a citation of his or her authority for making the payments;(5) Any indebtedness or expense incurred in connection with an approved resolution of any state board or commission shall be made a part of the permanent minutes of the state board or commission, and copies of the resolution or minutes authorizing any indebtedness or expense shall be attached to the voucher issued in payment of the indebtedness or expense; and(6) In instances in which the General Assembly has authorized grants to public schools, public welfare recipients, counties, municipalities, and for other purposes specifically provided by law, for payments made to individuals under retirement systems, and for income tax refunds, the Chief Fiscal Officer of the State shall prescribe the forms of the vouchers to be used and the procedure to be followed in making the payments.
(1) In connection with purchasing procedures, the Chief Fiscal Officer of the State shall prescribe and define the necessary documents and other evidence that shall be retained by the agency for the purpose of determining whether the proper purchasing procedures have been complied with;
(2) In all instances in which the evidences of indebtedness are represented by vendor's invoices, the agency shall retain in the permanent file of the business office of the agency the original invoice and corresponding documentation of actual payment in accordance with procedures established by the Chief Fiscal Officer of the State;
(3) In connection with printing contracts, provided by the Arkansas Constitution and laws of this state, the supporting documentation shall be those prescribed by the Auditor of State or by the Department of Finance and Administration, as appropriate;
(4) (A) In connection with the laws or rules governing travel, when individuals are reimbursed for expenses incurred for travel in connection with their official duties, the supporting papers shall be the forms or statements of the expenses prescribed by the Chief Fiscal Officer of the State.(B) In the case of per diem or other expenses established by law, the disbursing officer shall attach to the voucher issued in payment of the allowances a citation of his or her authority for making the payments;
(A) In connection with the laws or rules governing travel, when individuals are reimbursed for expenses incurred for travel in connection with their official duties, the supporting papers shall be the forms or statements of the expenses prescribed by the Chief Fiscal Officer of the State.
(B) In the case of per diem or other expenses established by law, the disbursing officer shall attach to the voucher issued in payment of the allowances a citation of his or her authority for making the payments;
(5) Any indebtedness or expense incurred in connection with an approved resolution of any state board or commission shall be made a part of the permanent minutes of the state board or commission, and copies of the resolution or minutes authorizing any indebtedness or expense shall be attached to the voucher issued in payment of the indebtedness or expense; and
(6) In instances in which the General Assembly has authorized grants to public schools, public welfare recipients, counties, municipalities, and for other purposes specifically provided by law, for payments made to individuals under retirement systems, and for income tax refunds, the Chief Fiscal Officer of the State shall prescribe the forms of the vouchers to be used and the procedure to be followed in making the payments.