General accounting system.
Ark. Code Ann. § 19-1-207
in effectThe 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.
Source: Public.Resource.Org / UniCourt, Official Code of Arkansas Annotated, Release 78 (2020) (unicourt.github.io/cic-code-ar)URL: https://unicourt.github.io/cic-code-ar/transforms/ar/ocar/r78/gov.ar.code.title.19.htmlFetched: 11/8/2026