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§ 25-16-501. Violation of law by Auditor of State

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 shall by color […]

§ 25-16-502. Bond

(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 the duties required, or which may be required, of […]

§ 25-16-503. Seal

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.

§ 25-16-504. Deputy

(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 the office of the Secretary […]

§ 25-16-505. Duties generally

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 warrants upon the […]

§ 25-16-506. Access to other offices

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.

§ 25-16-509. Certification of payments

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 Auditor of State’s hand and […]

§ 25-16-510. Auditor of State as state accountant

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 other office or kept by some […]

§ 25-16-511. Recordkeeping requirements

(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 records, authenticated […]

§ 25-16-515. Accounting at expiration of term of appropriation

(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 appropriation for which […]

§ 25-16-516. Warrants — Form and record

(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: (b) The Auditor of State shall number progressively all the warrants issued […]

§ 25-16-517. Warrants — Restrictions on issuance

(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 any warrant on the […]

§ 25-16-519. Warrants — Issuance of duplicates

(a) (1) Whenever 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 satisfactory proof or evidence to the Auditor […]