Title 19 — Public Finance
34 chapters · 998 sections in this title.
Ark. Code Ann. § 19-4-802 Authorization of General Assembly
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(a) Cash funds of state agencies shall be budgeted and proposed expenditures approved by enactments of the General Assembly. (b) The General Assembly shall budget, approve, and appropriate expenditures of cash funds by the enactment of separate appropriation bills setting forth t…
Ark. Code Ann. § 19-4-803 Exemptions
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(a) The following are exempt from this subchapter:(1) Funds required by the terms of a bond indenture to be held by paying agents for the payment of interest and principal on such bonds;(2) Petty cash funds held by the various state agencies;(3) Memorials, endowments, bequests, g…
Ark. Code Ann. § 19-4-804 Investment of fund balances
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(a) The state-supported institutions of higher education may determine the depositories and the nature of investments of any of their cash funds that are not currently needed for operating purposes. In making these determinations, these state-supported institutions of higher educ…
Ark. Code Ann. § 19-4-805 Petty cash accounts
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(a) (1) State agencies operating under this subchapter may establish petty cash accounts, subject to approval by the Chief Fiscal Officer of the State. (2) Only minor expenditures or emergency purchases shall be made from petty cash accounts authorized by this subsection. (1) Sta…
Ark. Code Ann. § 19-4-806 Voucher examination and approval — Responsibilities of state agency executive administrators
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(1) Each executive head of a state agency handling cash funds shall establish:(1) Adequate internal administrative procedures and controls to ensure prompt and accurate payment of obligations to be liquidated from those funds to promote good public relations and to take advantage…
Ark. Code Ann. § 19-4-807 Erroneous or improper payments
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(a) The executive head of a state agency, 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 is not liable under his or her surety bond for any erroneous…
Ark. Code Ann. § 19-4-808 Supporting documentation
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(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…
Ark. Code Ann. § 19-4-809 Original of supporting documentation to be retained by agency
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(a) The original evidences of indebtedness, including documents prepared in connection with purchasing procedure, and all other original contracts, invoices, statements, receipts, petty cash tickets, bank statements, cancelled checks drawn upon bank accounts, and other original s…
Ark. Code Ann. § 19-4-810 Contracts for procurement of commodities and services
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A state agency that is authorized by law or under the purchasing procedures of this state to enter into contract for the procurement of property, commodities, or services shall keep on file in its respective place of business a copy of the contract for public inspection or audit …
Ark. Code Ann. § 19-4-811 Constitutional officers and agencies
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(a) Beginning with fiscal year 2021, cash funds of the following constitutional officers and departments shall be budgeted and proposed expenditures approved by enactments of the General Assembly:(1) The Governor;(2) The Secretary of State;(3) The Attorney General;(4) The Treasur…
Ark. Code Ann. § 19-4-901 Rules generally
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The Chief Fiscal Officer of the State shall promulgate rules with respect to travel and travel allowances and prescribe the forms and procedures for reporting, approving, and paying such travel allowances for all officers and employees of the state government or for other persons…
Ark. Code Ann. § 19-4-902 Authorization for travel
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(a) (1) The board, commission, or administrative head in charge of each state agency is responsible for authorizing travel, or any expenses in connection with travel.(2) Travel expenses shall not be authorized or allowed without the approval of the board, commission, or administr…
Ark. Code Ann. § 19-4-903 Standard reimbursements and special authorizations — Definitions
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(a) (1) Except for special authorization by the cabinet-level secretary, director, chief executive officer, or chief fiscal officer of the department, board, or commission for which the travel is incurred, reimbursement for meals and lodging while traveling on official business o…
Ark. Code Ann. § 19-4-904 Exempt persons and agencies
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(a) (1) The limitations of this subchapter relating to travel rules do not apply to:(A) Except as provided in § 19-4-903(b), the constitutional or elective officials and their employees; or(B) Official guests of the state.(2) This subchapter shall not be used to supersede or set …
Ark. Code Ann. § 19-4-905 State-owned motor vehicles generally
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(a) All state-owned motor vehicles that are purchased under the authority of the Chief Fiscal Officer of the State shall be licensed in such manner so as to identify each state-owned motor vehicle as state property. (b) The Chief Fiscal Officer of the State shall provide a specia…
Ark. Code Ann. § 19-4-906 Motor vehicle restrictions and authorizations — Definition
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(a) (1) Funds appropriated for the various state agencies, authorities, boards, commissions, departments, and institutions of higher education listed in this section shall not be used to purchase, lease for over thirty (30) days, operate, repair, or provide services for more than…
Ark. Code Ann. § 19-4-907 Motor vehicle records. [Effective until January 1, 2026.]
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The Chief Fiscal Officer of the State may direct all state agencies to maintain records with respect to all state-owned motor vehicles and may require that the agencies file reports on the state-owned motor vehicles covering the operating costs of the state-owned motor vehicles.