Ark. Code Ann. § 19-4-1801
This is the official text of Ark. Code Ann. § 19-4-1801, 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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Reimbursements and refunds generally
Official statutory text
(a) The Chief Fiscal Officer of the State shall prescribe the method of handling refunds and reimbursements to the state for moneys previously paid out or due the state. If no properly classified appropriation account exists on the books of the Chief Fiscal Officer of the State and the Auditor of State for which the respective refund is applicable, the Chief Fiscal Officer of the State is authorized to establish such appropriation account on the books of the Chief Fiscal Officer of the State, the Auditor of State, and the various fiscal officers. (b) No such refunds shall cause a transfer of appropriation on the books of the Chief Fiscal Officer of the State, the Auditor of State, and the various fiscal officers except for: (1) Proceeds received from insurance policies for casualty losses by state agencies; (2) Proceeds received from vendors on account of overpayment of obligations remitted by state agencies; (3) Refunds to state agencies for cash advances or over-allocations made to state and local agencies for subgrants; (4) Refunds to state agencies for the erroneous payment or overpayment of salaries to state employees; (5) Proceeds derived from the maturity or redemption of investments; (6) Reimbursements to institutions of higher education for cash fund expenditures for salaries that are properly chargeable to funds in the State Treasury; (7) Federal reimbursements of expenses paid in advance by the state on behalf of the federal government; and (8) Reimbursements by vendors or their agents for warranties, product rebates, and service adjustments. Acts 1973, No. 876, § 24; 1975 (Extended Sess., 1976), No. 1110, § 1; 1977, No. 437, § 2; 1979, No. 833, § 8; A.S.A. 1947, § 13-350; reen. Acts 1987, No. 873, § 1; 2007, No. 716, § 2.
(a) The Chief Fiscal Officer of the State shall prescribe the method of handling refunds and reimbursements to the state for moneys previously paid out or due the state. If no properly classified appropriation account exists on the books of the Chief Fiscal Officer of the State and the Auditor of State for which the respective refund is applicable, the Chief Fiscal Officer of the State is authorized to establish such appropriation account on the books of the Chief Fiscal Officer of the State, the Auditor of State, and the various fiscal officers.
(b) No such refunds shall cause a transfer of appropriation on the books of the Chief Fiscal Officer of the State, the Auditor of State, and the various fiscal officers except for: (1) Proceeds received from insurance policies for casualty losses by state agencies; (2) Proceeds received from vendors on account of overpayment of obligations remitted by state agencies; (3) Refunds to state agencies for cash advances or over-allocations made to state and local agencies for subgrants; (4) Refunds to state agencies for the erroneous payment or overpayment of salaries to state employees; (5) Proceeds derived from the maturity or redemption of investments; (6) Reimbursements to institutions of higher education for cash fund expenditures for salaries that are properly chargeable to funds in the State Treasury; (7) Federal reimbursements of expenses paid in advance by the state on behalf of the federal government; and (8) Reimbursements by vendors or their agents for warranties, product rebates, and service adjustments.
(1) Proceeds received from insurance policies for casualty losses by state agencies;
(2) Proceeds received from vendors on account of overpayment of obligations remitted by state agencies;
(3) Refunds to state agencies for cash advances or over-allocations made to state and local agencies for subgrants;
(4) Refunds to state agencies for the erroneous payment or overpayment of salaries to state employees;
(5) Proceeds derived from the maturity or redemption of investments;
(6) Reimbursements to institutions of higher education for cash fund expenditures for salaries that are properly chargeable to funds in the State Treasury;
s or over-allocations made to state and local agencies for subgrants;
(4) Refunds to state agencies for the erroneous payment or overpayment of salaries to state employees;
(5) Proceeds derived from the maturity or redemption of investments;
(6) Reimbursements to institutions of higher education for cash fund expenditures for salaries that are properly chargeable to funds in the State Treasury;
(7) Federal reimbursements of expenses paid in advance by the state on behalf of the federal government; and
(8) Reimbursements by vendors or their agents for warranties, product rebates, and service adjustments.
Acts 1973, No. 876, § 24; 1975 (Extended Sess., 1976), No. 1110, § 1; 1977, No. 437, § 2; 1979, No. 833, § 8; A.S.A. 1947, § 13-350; reen. Acts 1987, No. 873, § 1; 2007, No. 716, § 2.
(a) The Chief Fiscal Officer of the State shall prescribe the method of handling refunds and reimbursements to the state for moneys previously paid out or due the state. If no properly classified appropriation account exists on the books of the Chief Fiscal Officer of the State and the Auditor of State for which the respective refund is applicable, the Chief Fiscal Officer of the State is authorized to establish such appropriation account on the books of the Chief Fiscal Officer of the State, the Auditor of State, and the various fiscal officers.
(b) No such refunds shall cause a transfer of appropriation on the books of the Chief Fiscal Officer of the State, the Auditor of State, and the various fiscal officers except for: (1) Proceeds received from insurance policies for casualty losses by state agencies; (2) Proceeds received from vendors on account of overpayment of obligations remitted by state agencies; (3) Refunds to state agencies for cash advances or over-allocations made to state and local agencies for subgrants; (4) Refunds to state agencies for the erroneous payment or overpayment of salaries to state employees; (5) Proceeds derived from the maturity or redemption of investments; (6) Reimbursements to institutions of higher education for cash fund expenditures for salaries that are properly chargeable to funds in the State Treasury; (7) Federal reimbursements of expenses paid in advance by the state on behalf of the federal government; and (8) Reimbursements by vendors or their agents for warranties, product rebates, and service adjustments.
(1) Proceeds received from insurance policies for casualty losses by state agencies;
(2) Proceeds received from vendors on account of overpayment of obligations remitted by state agencies;
(3) Refunds to state agencies for cash advances or over-allocations made to state and local agencies for subgrants;
(4) Refunds to state agencies for the erroneous payment or overpayment of salaries to state employees;
(5) Proceeds derived from the maturity or redemption of investments;
(6) Reimbursements to institutions of higher education for cash fund expenditures for salaries that are properly chargeable to funds in the State Treasury;
s or over-allocations made to state and local agencies for subgrants;
(4) Refunds to state agencies for the erroneous payment or overpayment of salaries to state employees;
(5) Proceeds derived from the maturity or redemption of investments;
(6) Reimbursements to institutions of higher education for cash fund expenditures for salaries that are properly chargeable to funds in the State Treasury;
(7) Federal reimbursements of expenses paid in advance by the state on behalf of the federal government; and
(8) Reimbursements by vendors or their agents for warranties, product rebates, and service adjustments.
Acts 1973, No. 876, § 24; 1975 (Extended Sess., 1976), No. 1110, § 1; 1977, No. 437, § 2; 1979, No. 833, § 8; A.S.A. 1947, § 13-350; reen. Acts 1987, No. 873, § 1; 2007, No. 716, § 2.
Status: in_force
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