Arkansas Code Title 19, Chapter 4, Subchapter 8 - Expenditure of Cash Funds

• § 19-4-801 - Definitions.
  As used in this subchapter: (1) "Cash funds" means all moneys, negotiable instruments, certificates of indebtedness, stocks, and bonds held by or owned by...
• § 19-4-802 - Authorization of General Assembly.
  (a) Cash funds of the various state agencies as defined in § 19-4-801 shall be budgeted and proposed expenditures approved by enactments of the...
• § 19-4-803 - Exemptions.
  (a) The following are exempt from this subchapter: (1) Funds required by the terms of a bond indenture to be held by paying agents...
• § 19-4-804 - [Repealed.]
• § 19-4-805 - Investment of Fund Balances.
  (a) The state-supported institutions of higher learning shall have the right to determine the depositories and the nature of investments of any of their...
• § 19-4-806 - Petty Cash Accounts.
  (a) State agencies operating under the provisions of this subchapter are authorized to establish petty cash accounts. These accounts must be approved by the...
• § 19-4-807 -- 19-4-809 - [Repealed.]
• § 19-4-810 - Voucher Examination and Approval -- Responsibilities of State Agency Executive Administrators.
  (a) Responsibilities of State Agency Executive Administrator. It shall be the responsibility of each executive head of a state agency handling cash funds to...
• § 19-4-811, 19-4-812 - [Repealed.]
• § 19-4-813 - Erroneous or Improper Payments.
  The responsibility for recovery of erroneous or improper payments shall be with the state agency head, the bonded disbursing officer, or his or her...
• § 19-4-814 - Supporting Documentation.
  Requirements for supporting documentation for disbursements shall be determined as follows:(1) In connection with purchasing procedures, the Chief Fiscal Officer of the State shall...
• § 19-4-815 - Original of Supporting Documentation to Be Retained by the Agency.
  (a) The original evidences of indebtedness, including documents prepared in connection with purchasing procedure, and all other original contracts, invoices, statements, receipts, petty cash...
• § 19-4-816 - Contracts for Procurement of Commodities and Services.
  Each state agency which is authorized by law or under the purchasing procedures of this state to enter into contract for the procurement of...

Last modified: November 15, 2016