46 chapters · 807 sections in this title.
Ark. Code Ann. § 25-16-501 Violation of law by Auditor of State
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If the Auditor of State shall willfully neglect or refuse to perform any duty enjoined by law, or shall be guilty of any oppression or extortion in the performance of any legal duty, or shall receive any fee or reward for the performance of any legal duty not allowed by law, or s…
Ark. Code Ann. § 25-16-502 Bond
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(a) Immediately after his or her election, the Auditor of State shall execute and deliver to the Governor a bond to the State of Arkansas, with good and sufficient securities, in the sum of one hundred thousand dollars ($100,000), conditioned for the faithful performance of all t…
Ark. Code Ann. § 25-16-503 Seal
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The Auditor of State shall keep a seal of office, which shall be used to authenticate all writings, papers, and documents required by law to be certified from his or her office.
Ark. Code Ann. § 25-16-504 Deputy
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(a) The Auditor of State is authorized to appoint one (1) deputy. The appointment shall be made in writing. (b) The deputy so appointed shall take the oath prescribed by law. The oath shall be endorsed on the letter of appointment, and the letter of appointment shall be filed in …
Ark. Code Ann. § 25-16-505 Duties generally
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(1) It shall be the duty of the Auditor of State:(1) To audit, adjust, and settle all claims against the state payable out of the State Treasury, except those claims which may be expressly required by law to be audited and settled by some other officer or person;(2) To draw all w…
Ark. Code Ann. § 25-16-506 Access to other offices
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The Auditor of State shall have free access to all the other offices of the state for the inspection, concerning his or her duties, of all books, accounts, and papers which they respectively contain.
Ark. Code Ann. § 25-16-507 Power to administer oaths
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The Auditor of State shall have power to administer oaths required or allowed by law in all matters touching the duties of his or her office.
Ark. Code Ann. § 25-16-508 [Repealed.]
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A.C.A. § 25-16-508Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 25-16-509 Certification of payments
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Whenever any person indebted to the state, on any account whatever, shall present to the Auditor of State the Treasurer of State's receipt for the full payment of the amount due, it shall be the duty of the Auditor of State to furnish that person with a certificate, under the Aud…
Ark. Code Ann. § 25-16-510 Auditor of State as state accountant
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The Auditor of State shall be the general accountant of the state and shall keep all public accounts, books, vouchers, documents, and all papers relating to the contracts of the state and its debts, revenue, and fiscal affairs which are not required by law to be placed in some ot…
Ark. Code Ann. § 25-16-511 Recordkeeping requirements
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(a) The Auditor of State shall keep a letter book in which he or she shall copy all official letters which may be written by him or her. (b) (1) All accounts, vouchers, and documents settled by the Auditor of State shall be preserved in his or her office, and copies of these reco…
Ark. Code Ann. § 25-16-515 Accounting at expiration of term of appropriation
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(a) It shall be the duty of the Auditor of State at the expiration of the time for which each and every appropriation is made to report to the Treasurer of State the total amount of the warrants drawn on the appropriations during the term. If any balance remains unexpended of any…
Ark. Code Ann. § 25-16-516 Warrants — Form and record
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(a) In all cases of accounts audited and allowed against the state and in all cases of grants, salaries, and expenses allowed by law, the Auditor of State shall draw warrants upon the State Treasury for the amount due, in the following form:Click here to view form. (b) The Audito…
Ark. Code Ann. § 25-16-517 Warrants — Restrictions on issuance
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(a) No warrant shall be drawn by the Auditor of State unless the money has been previously appropriated by law, nor shall the amount drawn for under any one (1) head ever exceed the amount appropriated by law for that purpose. (b) The Auditor of State is denied authority to draw …
Ark. Code Ann. § 25-16-518 Warrants — Prohibitions against receipt in payment of debt to state, use as offset, and bearing of interest
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No warrant issued by the Auditor of State shall be received in payment of debts due the state, nor shall the warrants, under any circumstances, bear interest or be received or allowed as an offset in any suit commenced for the recovery of money due the state, but the warrant shal…
Ark. Code Ann. § 25-16-519 Warrants — Issuance of duplicates
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(a) (1) Whenever the Auditor of State's warrants of the State of Arkansas issued to any person are lost or destroyed, the owner or person entitled to receive the contents of the lost or destroyed warrants shall be entitled to have them duplicated by the Auditor of State upon sati…
Ark. Code Ann. § 25-16-601 Violation of law by Treasurer of State
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If the Treasurer of State shall willfully neglect or refuse to perform any duty enjoined by law, or shall be guilty of any oppression or extortion in the performance of any legal duty, or shall receive any fee or reward for the performance of any legal duty not allowed by law, or…
Ark. Code Ann. § 25-16-602 Seal
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The Treasurer of State shall keep a seal of office which shall be used to authenticate all writings, papers, and documents required by law to be certified from his or her office.
Ark. Code Ann. § 25-16-603 Deputies
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(a) The Treasurer of State is authorized to appoint two (2) deputies. The appointments shall be made in writing. (b) Each deputy so appointed shall take the oath prescribed by law. The oath shall be endorsed on the letter of appointment, and the letter of appointment shall be fil…
Ark. Code Ann. § 25-16-604 Duties generally
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(1) It shall be the duty of the Treasurer of State:(1) To receive and keep all the moneys of the state not expressly required by law to be kept by some other person;(2) To disburse the public moneys upon warrants drawn upon the State Treasury according to law and not otherwise;(3…
Ark. Code Ann. § 25-16-605 Access to other offices
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The Treasurer of State shall have free access to all the other offices of the state for the inspection, concerning his or her duties, of all books, accounts, and papers which they respectively contain.
Ark. Code Ann. § 25-16-606 Power to administer oaths
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The Treasurer of State shall have power to administer oaths required or allowed by law in matters touching the duties of his or her office.
Ark. Code Ann. § 25-16-607 Payment on Auditor of State's warrants
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(a) The Treasurer of State is prohibited from paying any money out of the State Treasury on any account whatever except upon the lawful warrants of the Auditor of State. (b) No warrant shall be paid by the Treasurer of State unless the money has been previously appropriated by la…
Ark. Code Ann. § 25-16-608 Issuance of certificates or scrip on Auditor of State's warrants
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It shall be unlawful for the Treasurer of State to issue new certificates or scrip upon warrants of the Auditor of State.
Ark. Code Ann. § 25-16-609 Claims for reimbursement on uncollectible state warrants or checks
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(a) The Treasurer of State shall file a claim for reimbursement with the Arkansas State Claims Commission on any uncollectible state warrants or checks received by the office in a normal course of business. (b) Warrants or checks shall be considered uncollectible if all available…
Ark. Code Ann. § 25-16-610 [Repealed.]
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A.C.A. § 25-16-610Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 25-16-611 [Repealed.]
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A.C.A. § 25-16-611Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 25-16-612 Balancing books at end of term of appropriation
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It shall be the duty of the Treasurer of State, on the receipt of the report of the Auditor of State provided for in § 25-16-515, to bring down a balance to the credit of each appropriation sufficient to cover the warrants issued and not paid during the term for which the appropr…
Ark. Code Ann. § 25-16-613 Letter book
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The Treasurer of State shall keep a letter book, in which he or she shall copy all official letters which may be written by him or her.
Ark. Code Ann. § 25-16-614 Examination of office
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(a) The Governor shall be authorized and required to appoint and commission expert accountants to examine and report to the Governor the state of the Treasurer of State's office. The Governor may order an examination at his or her discretion provided he or she orders at least one…
Ark. Code Ann. § 25-16-615 Examination of records by joint legislative committee
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(a) Immediately after the commencement of each session of the General Assembly, it shall be the duty of the Treasurer of State to submit all accounts, books, vouchers, and other official documents in his or her office to a joint committee of the General Assembly for examination a…
Ark. Code Ann. § 25-16-701 Private practice of law prohibited
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During his or her term of office, the Attorney General shall not engage in the private practice of law, which shall include, but not be limited to, acting as office counsel, participating in litigation, and accepting retainers.
Ark. Code Ann. § 25-16-702 Representation of state agencies and officers generally — Employment of outside counsel
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(a) Except as provided in subsection (f) of this section, the Attorney General shall be the attorney for all state officials, departments, institutions, and agencies. Whenever any officer or department, institution, or agency of the state needs the services of an attorney, the ma…
Ark. Code Ann. § 25-16-703 Representation of state interests in federal courts
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(a) The Attorney General shall maintain and defend the interests of the state in matters before the United States Supreme Court and all other federal courts and shall be the legal representative of all state officers, boards, and commissions in all litigation where the interests …
Ark. Code Ann. § 25-16-704 Representation of state interests in Supreme Court — Writs of quo warranto
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(a) The Attorney General shall attend the several sittings of the Supreme Court and shall maintain and defend the interests of the state in all matters before the Supreme Court. (b) He or she shall have full power to issue writs of quo warranto in all cases where the writs should…
Ark. Code Ann. § 25-16-705 Subpoena power — Attendance of witnesses
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(a) In all litigation, including criminal matters, in which the interests of the State of Arkansas are involved or may become involved before any tribunal, board, or commission, the Attorney General shall have the right to subpoena any person or the books, records, or other docum…
Ark. Code Ann. § 25-16-706 Opinions
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(a) (1) Upon request, the Attorney General without fee or reward shall give his or her opinion to the Governor and to the heads of the executive departments of this state upon any constitutional or other legal question that may concern the official action of those officers.(2) Wh…
Ark. Code Ann. § 25-16-707 Amounts due state to be certified to Attorney General
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(a) Within ten (10) days after any amount of money is due and payable to the state, the official, department, institution, or other agency through which the amount is payable shall certify that fact to the Attorney General for his or her attention. (b) Any person violating the pr…
Ark. Code Ann. § 25-16-708 Appointment of special counsel to collect moneys due state
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(a) When there is past due and unpaid any special license fee, franchise tax, privilege tax, or other moneys due the state by individuals, officers, companies, firms, or corporations, and when in his or her judgment it would be in the best interest of the state to do so, the Atto…
Ark. Code Ann. § 25-16-709 Suits against officers indebted to state
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(a) The Attorney General is authorized and empowered, and it is made his or her duty, to institute and prosecute all suits in behalf of the state against all officers of the state who are indebted to the state by reason of any moneys collected or received and not accounted for ac…
Ark. Code Ann. § 25-16-710 [Repealed.]
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A.C.A. § 25-16-710Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 25-16-711 Disputes between Attorney General and a constitutional officer
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In the event that the Attorney General and a constitutional officer disagree on the interpretation of any constitutional provision, act, rule, or regulation which affects the duties of that constitutional officer, the constitutional officer is authorized to employ special counsel…
Ark. Code Ann. § 25-16-712 Funding restriction
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The Attorney General shall not enter into any contract for the employment of outside legal counsel without first seeking prior review by the Legislative Council.
Ark. Code Ann. § 25-16-713 Attorney General — Designated law enforcement agency
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(a) The office of the Attorney General is designated as a law enforcement agency. (b) A person designated and employed as a special investigator by the Attorney General shall:(1) Be a certified law enforcement officer under § 12-9-101 et seq.; and(2) Have statewide law enforcemen…
Ark. Code Ann. § 25-16-714 Procurement of contingency fee contracts — Definitions
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(a) As used in this section:(1) “Government attorney” means an attorney employed by the state as a staff attorney in the Attorney General's office;(2) “Private attorney” means a private attorney or law firm; and(3) “State transparency website” means the website developed by the D…
Ark. Code Ann. § 25-16-715 Transparency — Contingency fee contracts
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(a) A copy of each executed contingency fee contract and the Attorney General's written determination to enter into a contingency fee contract with a private attorney shall be posted on the state transparency website for public inspection within five (5) business days after the d…
Ark. Code Ann. § 25-16-716 Fees
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(a) (1) The office of the Attorney General may charge a fee to a governmental unit to reimburse the office of the Attorney General for an expenditure made on behalf of a governmental unit.(2) A fee under subsection (a) of this section shall be deposited by the office of the Attor…
Ark. Code Ann. § 25-16-717 [Repealed.]
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A.C.A. § 25-16-717Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 25-16-718 Use of settlement and civil penalty funds
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(a) The Attorney General shall create and maintain accounts as necessary to receive funds resulting from:(1) A settlement that is agreed to or a judgment that is entered in a lawsuit in which the state is a party receiving all or part of the funds from the settlement or judgment;…
Ark. Code Ann. § 25-16-801 Appointments from congressional districts
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(a) (1) Whenever any laws of this state shall provide for the appointment of members of boards and commissions from each congressional district, they shall be deemed to mean the congressional districts of the state existing at the time of the appointment, and not the congressiona…