Chapter

State Accounting and Budgetary Procedures

Ark. Code Ann. § 19-4-101— Title
Ark. Code Ann. § 19-4-102— Purpose
Ark. Code Ann. § 19-4-103— Penalty
Ark. Code Ann. § 19-4-104— Rules
Ark. Code Ann. § 19-4-105— Continuing studies and investigations — Duties of Secretary of the Department of Inspector General and Internal Audit Section — Exemption of internal audit documentation from Freedom of Information Act of 1967
Ark. Code Ann. § 19-4-106— Legislative staff consultation
Ark. Code Ann. § 19-4-201— Authority of Governor
Ark. Code Ann. § 19-4-202— Authority of Legislative Council
Ark. Code Ann. § 19-4-203— Authority of General Assembly
Ark. Code Ann. § 19-4-204— Recommendations by Governor
Ark. Code Ann. § 19-4-205— Legislative review
Ark. Code Ann. § 19-4-206— Conservation of appropriations in changes of administration
Ark. Code Ann. § 19-4-301— Duties and responsibilities generally
Ark. Code Ann. § 19-4-302— Budget information forms
Ark. Code Ann. § 19-4-303— Budget estimates
Ark. Code Ann. § 19-4-304— Regular and fiscal session preparations
Ark. Code Ann. § 19-4-305— Preliminary budget report
Ark. Code Ann. § 19-4-306— Review and control of budgets
Ark. Code Ann. § 19-4-307— Employment classification information
Ark. Code Ann. § 19-4-401— Duties generally
Ark. Code Ann. § 19-4-402— Auditor of State as disbursing officer
Ark. Code Ann. § 19-4-403— Issuance of warrants
Ark. Code Ann. § 19-4-404— Books, forms, and receipts
Ark. Code Ann. § 19-4-405— Examination of records
Ark. Code Ann. § 19-4-406— Storage of warrants
Ark. Code Ann. § 19-4-407— Electronic warrants transfer system
Ark. Code Ann. § 19-4-408— Distributions to public school districts
Ark. Code Ann. § 19-4-501— General requirements
Ark. Code Ann. § 19-4-502— Duties of Chief Fiscal Officer of the State generally
Ark. Code Ann. § 19-4-503— Deposit of funds into State Treasury
Ark. Code Ann. § 19-4-504— Requisites of system
Ark. Code Ann. § 19-4-505— State accounting system to conform to generally accepted accounting principles — Legislative intent
Ark. Code Ann. § 19-4-506— Accounting and reporting capabilities
Ark. Code Ann. § 19-4-507— Fund accounting systems
Ark. Code Ann. § 19-4-508— — 19-4-516. [Repealed.]
Ark. Code Ann. § 19-4-517— Interim and annual financial reports
Ark. Code Ann. § 19-4-518— Design of system
Ark. Code Ann. § 19-4-519— Appropriations code manual
Ark. Code Ann. § 19-4-520— Classification of appropriations
Ark. Code Ann. § 19-4-521— Personal services — Definition
Ark. Code Ann. § 19-4-522— Maintenance and general operation
Ark. Code Ann. § 19-4-523— Grants, assistance, and special aid
Ark. Code Ann. § 19-4-524— Construction and permanent improvements
Ark. Code Ann. § 19-4-525— Special appropriations
Ark. Code Ann. § 19-4-526— [Repealed.]
Ark. Code Ann. § 19-4-527— Authority of Treasurer of State to use certain funding for operations
Ark. Code Ann. § 19-4-601— Responsibility generally
Ark. Code Ann. § 19-4-602— Compliance and approval required
Ark. Code Ann. § 19-4-603— Exemptions generally
Ark. Code Ann. § 19-4-604— State-supported institutions of higher education
Ark. Code Ann. § 19-4-605— , 19-4-606. [Repealed.]
Ark. Code Ann. § 19-4-607— Review and approval of annual operations plans
Ark. Code Ann. § 19-4-608— Fiscal controls
Ark. Code Ann. § 19-4-609— Productivity reporting
Ark. Code Ann. § 19-4-701— Fiscal periods of state
Ark. Code Ann. § 19-4-702— Time limits for presenting vouchers
Ark. Code Ann. § 19-4-703— Redemption of warrants
Ark. Code Ann. § 19-4-704— No obligations without appropriations
Ark. Code Ann. § 19-4-705— Obligations limited to funds available
Ark. Code Ann. § 19-4-706— Interest and carrying charges
Ark. Code Ann. § 19-4-707— Obligations for improvements
Ark. Code Ann. § 19-4-708— Depletion of agency funds
Ark. Code Ann. § 19-4-709— Statement of financial condition
Ark. Code Ann. § 19-4-710— Interagency transfers — Definition
Ark. Code Ann. § 19-4-711— Transfer of responsibilities
Ark. Code Ann. § 19-4-801— Definitions
Ark. Code Ann. § 19-4-802— Authorization of General Assembly
Ark. Code Ann. § 19-4-803— Exemptions
Ark. Code Ann. § 19-4-804— [Repealed.]
Ark. Code Ann. § 19-4-805— Investment of fund balances
Ark. Code Ann. § 19-4-806— Petty cash accounts
Ark. Code Ann. § 19-4-807— — 19-4-809. [Repealed.]
Ark. Code Ann. § 19-4-810— Voucher examination and approval — Responsibilities of state agency executive administrators
Ark. Code Ann. § 19-4-811— , 19-4-812. [Repealed.]
Ark. Code Ann. § 19-4-813— Erroneous or improper payments
Ark. Code Ann. § 19-4-814— Supporting documentation
Ark. Code Ann. § 19-4-815— Original of supporting documentation to be retained by the agency
Ark. Code Ann. § 19-4-816— Contracts for procurement of commodities and services
Ark. Code Ann. § 19-4-817— Constitutional officers and agencies
Ark. Code Ann. § 19-4-901— Rules generally
Ark. Code Ann. § 19-4-902— Authorization for travel
Ark. Code Ann. § 19-4-903— Standard reimbursements and special authorizations — Definitions
Ark. Code Ann. § 19-4-904— Exempt persons and agencies
Ark. Code Ann. § 19-4-905— State-owned motor vehicles generally
Ark. Code Ann. § 19-4-906— Motor vehicle restrictions and authorizations — Definition
Ark. Code Ann. § 19-4-907— Motor vehicle records
Ark. Code Ann. § 19-4-1001— Definition
Ark. Code Ann. § 19-4-1002— Daily allowances, etc., not affected
Ark. Code Ann. § 19-4-1003— [Repealed.]
Ark. Code Ann. § 19-4-1004— [Repealed.]
Ark. Code Ann. § 19-4-1005— Responsibility for use
Ark. Code Ann. § 19-4-1006— Rules — Records
Ark. Code Ann. § 19-4-1007— No use of other credit cards
Ark. Code Ann. § 19-4-1008— Revolving funds for expenses
Ark. Code Ann. § 19-4-1101— Examination and approval required
Ark. Code Ann. § 19-4-1102— [Repealed.]
Ark. Code Ann. § 19-4-1103— Responsibilities of agency heads
Ark. Code Ann. § 19-4-1104— Duty to examine and approve
Ark. Code Ann. § 19-4-1105— Examination and approval generally
Ark. Code Ann. § 19-4-1106— Erroneous or improper payments
Ark. Code Ann. § 19-4-1107— Supporting documents generally
Ark. Code Ann. § 19-4-1108— Retention of documents
Ark. Code Ann. § 19-4-1109— Procurement contracts
Ark. Code Ann. § 19-4-1201— Disbursing officers
Ark. Code Ann. § 19-4-1202— Designation of disburser
Ark. Code Ann. § 19-4-1203— Disbursing agents
Ark. Code Ann. § 19-4-1204— Bond required
Ark. Code Ann. § 19-4-1205— Signature or facsimile
Ark. Code Ann. § 19-4-1206— Duties generally
Ark. Code Ann. § 19-4-1207— Duty to monitor finances
Ark. Code Ann. § 19-4-1208— [Repealed.]
Ark. Code Ann. § 19-4-1209— Compliance with other laws
Ark. Code Ann. § 19-4-1210— Revenues insufficient to meet appropriations
Ark. Code Ann. § 19-4-1301— Legislative intent and purpose
Ark. Code Ann. § 19-4-1302— Provisions supplemental
Ark. Code Ann. § 19-4-1303— Exemptions
Ark. Code Ann. § 19-4-1304— Failure to conform to directives and mandates
Ark. Code Ann. § 19-4-1305— Failure to perform duties
Ark. Code Ann. § 19-4-1306— Procedures for monitoring agency expenditures and fiscal operations
Ark. Code Ann. § 19-4-1401— Notice required
Ark. Code Ann. § 19-4-1402— Contracts to be filed
Ark. Code Ann. § 19-4-1403— Agencies exempted
Ark. Code Ann. § 19-4-1404— Forces employed
Ark. Code Ann. § 19-4-1405— Bidding procedure — Definition
Ark. Code Ann. § 19-4-1406— [Repealed.]
Ark. Code Ann. § 19-4-1407— Method of financing
Ark. Code Ann. § 19-4-1408— Matching funds
Ark. Code Ann. § 19-4-1409— Use of other funds
Ark. Code Ann. § 19-4-1410— Completion of contracts
Ark. Code Ann. § 19-4-1411— Processing of payments
Ark. Code Ann. § 19-4-1412— Fund balances
Ark. Code Ann. § 19-4-1413— Projects constructed with private funds
Ark. Code Ann. § 19-4-1414— [Repealed.]
Ark. Code Ann. § 19-4-1415— Projects exceeding five million dollars
Ark. Code Ann. § 19-4-1416— Job order contracting — Definitions
Ark. Code Ann. § 19-4-1501— Uniform system of perpetual inventory
Ark. Code Ann. § 19-4-1502— Duty to keep record
Ark. Code Ann. § 19-4-1503— Transfer or sale
Ark. Code Ann. § 19-4-1601— Regular Salary Procedures and Restrictions Act
Ark. Code Ann. § 19-4-1602— Payroll deductions
Ark. Code Ann. § 19-4-1603— Procedures for position control
Ark. Code Ann. § 19-4-1604— Salary from two agencies
Ark. Code Ann. § 19-4-1605— Payment from multiple funds
Ark. Code Ann. § 19-4-1606— Review of payroll required
Ark. Code Ann. § 19-4-1607— Monthly, biweekly, weekly, and hourly salaries
Ark. Code Ann. § 19-4-1608— Personal services less than 12 months
Ark. Code Ann. § 19-4-1609— State-supported institutions of higher education
Ark. Code Ann. § 19-4-1610— Retroactive pay prohibited
Ark. Code Ann. § 19-4-1611— Supplemental payments prohibited
Ark. Code Ann. § 19-4-1612— Overtime pay
Ark. Code Ann. § 19-4-1613— Lump-sum terminal pay
Ark. Code Ann. § 19-4-1614— Judicial awards under federal laws
Ark. Code Ann. § 19-4-1615— Awards from State Claims Commission
Ark. Code Ann. § 19-4-1701— — 19-4-1717. [Repealed.]
Ark. Code Ann. § 19-4-1801— Reimbursements and refunds generally
Ark. Code Ann. § 19-4-1802— Petty cash imprest funds
Ark. Code Ann. § 19-4-1803— Collections generally
Ark. Code Ann. § 19-4-1804— Geological publications income
Ark. Code Ann. § 19-4-1805— Deposits for highway employees retirement
Ark. Code Ann. § 19-4-1806— Grants, aids, and donations
Ark. Code Ann. § 19-4-1807— Federal funds generally
Ark. Code Ann. § 19-4-1808— Federal funds for vocational schools
Ark. Code Ann. § 19-4-1901— Submission of requests
Ark. Code Ann. § 19-4-1902— Preliminary or informal proposals
Ark. Code Ann. § 19-4-1903— Evaluation report
Ark. Code Ann. § 19-4-1904— Receipt of funds
Ark. Code Ann. § 19-4-1905— Research grants
Ark. Code Ann. § 19-4-1906— Letters of credit — Definitions
Ark. Code Ann. § 19-4-1907— Quarterly reports
Ark. Code Ann. § 19-4-1908— Review and continuance of programs
Ark. Code Ann. § 19-4-2001— Notice and proof of loss
Ark. Code Ann. § 19-4-2002— Payment of loss
Ark. Code Ann. § 19-4-2003— Legal action
Ark. Code Ann. § 19-4-2004— Auditor's testimony
Ark. Code Ann. § 19-4-2101— Definition
Ark. Code Ann. § 19-4-2102— Documentation required
Ark. Code Ann. § 19-4-2103— Expenditures for official state business only — Exemptions
Ark. Code Ann. § 19-4-2104— Expenditures — Disapproval
Ark. Code Ann. § 19-4-2105— Retention of documentation
Ark. Code Ann. § 19-4-2201— Definitions — Review generally — Exempt grants
Ark. Code Ann. § 19-4-2202— Review of nonexempt grants