Arkansas Code § 19-4-2102 - Documentation Required

(a) For all expenditures exceeding twenty-five dollars ($25.00), all constitutional officers and their employees shall hereafter file with their disbursing officers the following documents to substantiate expenditures for transportation, lodging, food, or any other expense to be paid from the maintenance and operations moneys appropriated by the General Assembly:

(1) A copy of the vendor's invoice or receipt;

(2) A statement of the purpose of the expenditure; and

(3) The names of all persons for which the expenditure was incurred.

(b) For all expenditures not exceeding twenty-five dollars ($25.00), all constitutional officers and their employees shall hereafter file with their disbursing officers the following documents to substantiate expenditures for transportation, lodging, food, or any other expense to be paid from the maintenance and operations moneys appropriated by the General Assembly:

(1) A statement of the purpose of the expenditure;

(2) The amount of such expense;

(3) The date, place, and nature of such expense; and

(4) The business relationship of any persons for whom the expenditure was incurred, including such person's identity, title, or other information sufficient to establish such relationship.

Section: 19-4-2102  19-4-2103  19-4-2104  19-4-2105    Next

Last modified: November 15, 2016