Title 19 — Public Finance

(1) In order to expedite the necessary work of any state agency or to eliminate duplication and promote economy and efficiency, the Chief Fiscal Officer of the State may:(1) Transfer property and equipment, including furniture, fixtures, and office equipment and supplies from one…

(a) This section and § 21-5-101 shall be known as and may be cited as the “Regular Salary Procedures and Restrictions Act”. (b) Arkansas Constitution, Article 16, § 4, provides: “Except as provided in Arkansas Constitution, Article 19, § 31, the General Assembly shall fix the sal…

(a) Deductions from the payrolls of state employees, both regular and extra help, are authorized only for the following purposes:(1) Withholding taxes;(2) Social Security contributions;(3) Contributions to any state retirement system or approved plan of deferred compensation;(4) …

(a) The Secretary of the Department of Shared Administrative Services shall establish procedures for exercising position control applicable to those state agencies subject to the provisions of the Uniform Classification and Compensation Act, § 21-5-201 et seq. (b) Exercising posi…

(a) Except as provided in subsections (b) and (c) of this section, a person drawing a salary or other compensation from one state agency shall not be paid salary or compensation, other than actual expenses, from any other state agency except upon written certification to and appr…

In those instances in which a state agency has approved line-items for salaries that are payable from more than one (1) fund, the Chief Fiscal Officer of the State may establish a paying account on his or her books and on the books of the Treasurer of State and the Auditor of Sta…

(a) (1) The Department of Shared Administrative Services shall review the payroll of state agencies covered by the Uniform Classification and Compensation Act, § 21-5-201 et seq., with respect to the salaries of all employees of affected state agencies.(2) The review under subdiv…

(a) (1) (A) Except for those state agencies that operate principally on a scholastic year, or on a part-time basis, or when such salaries or personal services are specifically established for a period less than one (1) year, all salaries established by the General Assembly shall …

If an appropriation is made for the payment of personal services, when it has been established by law on the basis of a scholastic year or for some other period less than twelve (12) months, then any person so employed may be paid from bank funds for the remainder of the year if …

(a) (1) Pursuant to administrative procedures established by the Chief Fiscal Officer of the State, each state-supported institution of higher education may request a salary and personal services matching, or a maintenance and general operations expense disbursement procedure, or…

(a) (1) If a state employee is being paid less than the maximum provided for by law, and thereafter the head of the agency provides for an increase in the rate of pay for the state employee, the rate of pay shall not exceed one-twelfth (1/12) of the annual maximum amount of the s…

(a) If the General Assembly has established by law the maximum annual salaries for certain positions for a state agency and has appropriated for those positions, a greater salary than that established by law shall not be paid to a person occupying the position by making supplemen…

(a) It is the policy of the State of Arkansas that overtime pay for state employees is the least desirable method of compensation for overtime work. (b) (1) All state departments, agencies, boards, commissions, and institutions may pay overtime to their employees, under the rules…

(a) Upon termination, resignation, retirement, death, or other action by which a person ceases to be an active employee of a state agency, the amount due the employee or his or her estate, including any accrued unpaid annual or holiday leave that is due in accordance with the pol…

(a) (1) If a state employee, or the authorized agent of a state employee, files suit against the State of Arkansas in a court of competent jurisdiction for relief under Title VII of the federal Civil Rights Act of 1964, as amended, or the federal Civil Rights Act of 1866, or the …

(a) If a state employee is awarded a claim by the Arkansas State Claims Commission for wages or salaries for personal services rendered for a state agency, the award shall be processed through the state mechanized payroll system. (b) The award under subsection (a) of this section…

(a) The Chief Fiscal Officer of the State shall prescribe the method of handling refunds and reimbursements to the state for moneys previously paid out or due the state. If no properly classified appropriation account exists on the books of the Chief Fiscal Officer of the State a…

(a) Petty cash imprest funds for a state agency shall be approved by the Chief Fiscal Officer of the State only in the case of actual need for the funds in connection with the daily operations of the agency and are subject to limitations with respect to amount and use of the fund…

All fines, fees, penalties, court costs, taxes, and other collections that, by the laws of this state, are to be remitted directly to the Treasurer of State for credit in the State Treasury to an account of an agency of this state shall be remitted directly to the agency to whose…

Charges, income, receipts, or revenue derived from the sale of publications by the Office of the State Geologist shall be deposited into the State Treasury as a refund to expenditures.

All moneys received in the State Treasury for deposit into the State Highway Employees' Retirement System Fund that are derived from the sale or redemption of stocks, bonds, or other securities, other than interest, are to be classified and handled on the books of the Treasurer o…

All state agencies are authorized to accept grants, aids, and donations and to enter into contracts to accept grants, aids, and donations. Following procedures prescribed by the Chief Fiscal Officer of the State, funds received from grants, aids, and donations may be deposited, d…

(a) If the United States Congress appropriates funds for the benefit of the state or a state agency or if any federal funds are paid to the state or an agency thereof for the purpose of reimbursing the state for funds previously paid out, and if any such federal funds are deposit…

Reimbursements of federal funds to the Division of Career and Technical Education Fund Account shall be construed to be income of the fiscal year in which the reimbursements were received.

(a) Requests for federal funds for grants, aids, reimbursement, and direct or indirect cost reimbursement plans, other than research grants, originated by a state agency other than a state institution of higher education shall be submitted to the Department of Finance and Adminis…

(a) Preliminary or informal proposals that do not commit personnel, space, facilities, or state funds may be submitted directly to the granting source. (b) However, when the grant requested, if approved, would result in the commitment of state personnel, space, facilities, equipm…

(1) Each request submitted to the Department of Finance and Administration shall be accompanied with an evaluation report prepared by the state agency that includes without limitation the following information:(1) A description of the purpose of the program;(2) An explanation of …

(a) When federal funds, grants, aids, or reimbursements, including unsolicited funds, are received by a state agency, the Department of Finance and Administration shall be notified on forms to be prescribed by the Secretary of the Department of Finance and Administration. (b) The…

The Department of Finance and Administration shall prescribe procedures for reporting information relative to federal research grants and aids for the colleges and universities.

(a) As used in this subchapter:(1) “Checks-paid letter of credit” means a system that requires state warrants to be issued without federal moneys on deposit in the State Treasury. The federal share of the warrants only become available to the Treasurer of State on the day the war…

(a) (1) The Secretary of the Department of Finance and Administration shall file quarterly reports with the Legislative Council itemizing and summarizing all contracts or agreements entered into by the Governor with the United States Government, or any agencies or instrumentaliti…

(a) (1) The Legislative Council shall review the quarterly reports filed by the Secretary of the Department of Finance and Administration as required in this subchapter.(2) The Legislative Council shall submit findings and recommendations to each succeeding regular session of the…

The Chief Fiscal Officer of the State shall give notice and make proof of loss to, and demand payment of, the surety of any bond executed by any state officer or employee in which the audit report by the Legislative Joint Auditing Committee of the records and accounts shows that …

(a) Within a reasonable time after the Chief Fiscal Officer of the State has given notice and made proof of loss and demand for payment as prescribed in this subchapter, the surety shall make payment to the Chief Fiscal Officer of the State of the amount so found to be due. The C…

If a surety fails or refuses to pay over the amounts so found to be due, the Chief Fiscal Officer of the State shall give notice of the failure or refusal to the Attorney General. The Attorney General shall immediately take the legal action that is necessary to collect the amount…

(a) In all criminal or civil actions brought as the result of the findings set forth in an audit report, the auditors making the audit shall give testimony upon request of the proper officers of the court and otherwise make their services available in the prosecution of any actio…

As used in this subchapter, “constitutional officers” means the Governor, the Lieutenant Governor, the Attorney General, the Secretary of State, the Treasurer of State, the Auditor of State, and the Commissioner of State Lands.

(a) For all expenditures exceeding twenty-five dollars ($25.00), all constitutional officers and their employees shall file with their disbursing officers the following documents to substantiate expenditures for transportation, lodging, food, or any other expense to be paid from …

(a) (1) A constitutional officer or an employee of a constitutional officer shall not expend for personal use any moneys appropriated by the General Assembly for the maintenance and operation of the office.(2) The moneys appropriated for the maintenance and operation of the offic…

A disbursing officer of state funds shall not approve any expenditure from maintenance and operation funds for expenses for a constitutional officer or an employee of a constitutional officer unless the request for the expenditure is accompanied by the documentation required by t…

The constitutional officers and their employees shall retain the original documentation required by this subchapter for a period of three (3) years after the date of the request for expenditure.

(a) The Governor shall direct the execution of the state budget as approved by the General Assembly. (b) The Governor or the Governor-elect shall:(1) Review the budget requests and estimates of resources;(2) Evaluate long-range programs and consider possible alternatives to exist…

(a) (1) At any time they deem it advisable, the cochairs of the Legislative Council may call into meeting the membership of the Legislative Council for consideration of budget matters.(2) For preliminary budget studies, the Legislative Council may call before it the Chief Fiscal …

(1) The General Assembly and the Joint Budget Committee shall:(1) Consider the current programs and financial plan included in the budget requests and the proposed resources for financing recommended by the Governor or the Governor-elect, including proposed goals and policies, re…

(a) (1) The Governor or the Governor-elect shall formulate the programs and financial plans to be recommended to the Legislative Council and the General Assembly after considering the state agency-proposed programs and financial plans and other programs and alternatives the Gover…

The General Assembly, the Legislative Council, and the Joint Budget Committee shall consider the recommendations of the Governor or the Governor-elect and determine the comprehensive program and financial plan to support the services to be provided the citizens of the state, whil…

(a) In those instances in which a constitutional or elective official of the State of Arkansas is due to retire from office and another constitutional official is to take his or her place, the appropriations and funds provided by the General Assembly for the operation of any such…

(a) As used in this subchapter:(1) “Discretionary grant” means a grant in which the recipient of the grant funds or the formula for the grant award is not specifically stated in the legislation authorizing the grant;(2) “Nondiscretionary grant” means a grant in which the recipien…

The Legislative Council between legislative sessions and the Joint Budget Committee during legislative sessions shall review all nonexempt discretionary grants by state agencies and notify the agencies as to the results of the review. The Legislative Council or the Joint Budget C…

(1) The Chief Fiscal Officer of the State shall carry out the following duties and responsibilities:(1) Assist the Governor or the Governor-elect in the preparation of the comprehensive program and financial plan, including the coordination and analysis of state agency programs, …