§ 19-4-101. Title

This chapter shall be referred to and may be cited as the “General Accounting and Budgetary Procedures Law”.

§ 19-4-102. Purpose

(a) General Policy. (1) It is the policy of the State of Arkansas to: (A) Maintain on a sound financial basis the state and all of its agencies, boards, commissions, departments, and institutions, all referred to in this chapter as “agencies” unless otherwise necessary; (B) Provide adequate accounting for all fiscal transactions; and (C) Provide […]

§ 19-4-103. Penalty

With respect to all matters for which penalties have not otherwise been provided in this act, any person who shall knowingly violate any of the provisions of this act shall be guilty of a violation and upon conviction shall be fined in any amount not to exceed one thousand dollars ($1,000).

§ 19-4-104. Rules

The Chief Fiscal Officer of the State is empowered to make, amend, and enforce such reasonable rules, not inconsistent with law, as he or she shall deem necessary and proper to effectively carry out the provisions of this chapter and the public policy as set forth in § 19-4-102. Rules promulgated shall be published in […]

§ 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

(a) The Secretary of the Department of Inspector General is directed to make continuing studies and investigations of the operation of state agencies and to make recommendations to the General Assembly, the Legislative Council, and the Governor about improvements which should be made in order to: (1) Safeguard against excessive expenditures of appropriations and funds; […]

§ 19-4-106. Legislative staff consultation

The Department of Finance and Administration shall consult with the Legislative Auditor and the director of the budget function of the Bureau of Legislative Research throughout each stage of planning and implementation for any new statewide accounting system. This required consultation and involvement is to ensure that those capabilities to provide the required services to […]