Title 19 — Public Finance
34 chapters · 998 sections in this title.
Ark. Code Ann. § 19-20-101 Title
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This subtitle shall be known and may be cited as the “Revenue Stabilization Law”.
Ark. Code Ann. § 19-20-102 Legislative intent
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(1) Because of the many revenue laws of the state providing for the levying and collecting of taxes, licenses, and fees for the support of state government and its agencies and enacted by the General Assembly, it is declared to be the policy of the General Assembly with respect t…
Ark. Code Ann. § 19-20-103 Fiscal year
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The fiscal year of the state, for the conduct of its financial affairs, shall commence on July 1 and end on June 30 of the following year.
Ark. Code Ann. § 19-20-104 Establishment of other funds or accounts
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(a) (1) The Chief Fiscal Officer of the State may only establish such other funds or fund accounts on the books and on the books of the Treasurer of State and the Auditor of State for making payments that are composed of funds derived from more than one (1) fund or fund account a…
Ark. Code Ann. § 19-20-105 Appropriations for agencies not funded
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If the General Assembly has appropriated general revenue funds for any agency, department, or institution for which funding is not provided in this subtitle, the Chief Fiscal Officer of the State shall make the appropriation payable from the General Revenue Fund Account from whic…
Ark. Code Ann. § 19-20-106 Transfer of funds
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(a) The Chief Fiscal Officer of the State may direct a transfer of funds on the books of the Treasurer of State, the Auditor of State, and the Department of Finance and Administration for the following purposes:(1) To correct accounting errors;(2) To make loans to authorized fund…
Ark. Code Ann. § 19-20-107 Appropriation for state agencies not provided by General Assembly
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(a) If the appropriation is not provided by the General Assembly for cash fund expenditures for any state agency pursuant to § 19-4-801 et seq., the state agency shall request a transfer of appropriation from the Chief Fiscal Officer of the State, stating clearly the amount requi…