Browse Arkansas Code titles and sections
19-4-507. Fund accounting systems.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-4-507. Fund accounting systems.
Governmental accounting systems should be organized and operated on a fund basis. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special rules, restrictions, or limitations.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-4-507
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:19-4-507
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: aff9a99ab0841f21f93100a585e1588feee04188f2e0c3910e7316b13518571b
Source location: content.xml paragraph 2280
Stored source content
19-4-507. Fund accounting systems.
Governmental accounting systems should be organized and operated on a fund basis. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special rules, restrictions, or limitations.
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