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Ark. Code Ann. § 19-1-207

This is the official text of Ark. Code Ann. § 19-1-207, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.

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General accounting system

Official statutory text

The Secretary of the Department of Finance and Administration shall: (1) Have the duty and responsibility of enforcing the general accounting and fiscal procedures of the State of Arkansas which have been placed upon him or her by law; (2) Exercise supervision over the general accounting system of the state and of state agencies; and (3) Maintain in his or her office a system of accounts and control which will at all times reflect: (A) The unencumbered balance of all funds and accounts carried on the books of the Auditor of State and the Treasurer of State; (B) The distribution and allotment of state revenues; and (C) A detailed record of the receipts and expenditures of all State Treasury funds. Amended by Act 2019, No. 910,§ 3432, eff. 7/1/2019. Acts 1955, No. 315, § 7; A.S.A. 1947, § 13-207.

The Secretary of the Department of Finance and Administration shall:

(1) Have the duty and responsibility of enforcing the general accounting and fiscal procedures of the State of Arkansas which have been placed upon him or her by law;

(2) Exercise supervision over the general accounting system of the state and of state agencies; and

(3) Maintain in his or her office a system of accounts and control which will at all times reflect: (A) The unencumbered balance of all funds and accounts carried on the books of the Auditor of State and the Treasurer of State; (B) The distribution and allotment of state revenues; and (C) A detailed record of the receipts and expenditures of all State Treasury funds.

(A) The unencumbered balance of all funds and accounts carried on the books of the Auditor of State and the Treasurer of State;

(B) The distribution and allotment of state revenues; and

(C) A detailed record of the receipts and expenditures of all State Treasury funds.

Amended by Act 2019, No. 910,§ 3432, eff. 7/1/2019.

Acts 1955, No. 315, § 7; A.S.A. 1947, § 13-207.

Status: in_force

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.