General accounting system

  1. Law
  2. Arkansas Code
  3. Public Finance
  4. General Provisions
  5. Fiscal Duties of Department of Finance and Administration
  6. General accounting system

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The Secretary of the Department of Finance and Administration shall:

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

  3. (3) Maintain in his or her office a system of accounts and control which will at all times reflect:

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

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

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


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