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19-4-710. Interagency transfers — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-4-710. Interagency transfers — Definition.
(a) To prevent the duplication of recording expenditures and revenues resulting from interagency transactions, the Chief Fiscal Officer of the State, after securing the approval of the proposed procedures by the Legislative Auditor, may provide for an interagency transfer of moneys or recognize a journal entry to charge the expenditure to the disbursing agency without creating a warrant and to identify the cash receipt by the receiving agency.
(b) Budget manuals prepared for the General Assembly for the biennial state budget shall identify the original revenue source of interagency transfers of funds.
(c) As used in this section, “interagency transfer” means:
(1) The purchase of services or commodities by one (1) state agency from another state agency, or within a state agency; or
(2) Other transfers of funds under § 19-5-106 or other provision of law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-4-710
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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Stable record: arkansas_code:legal_authorities:19-4-710
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5e253faf04a068b37eb72500c6962e7057a1a29addbc8e4c8bf0813495b6ae95
Source location: content.xml paragraph 2751
Stored source content
19-4-710. Interagency transfers — Definition.
(a) To prevent the duplication of recording expenditures and revenues resulting from interagency transactions, the Chief Fiscal Officer of the State, after securing the approval of the proposed procedures by the Legislative Auditor, may provide for an interagency transfer of moneys or recognize a journal entry to charge the expenditure to the disbursing agency without creating a warrant and to identify the cash receipt by the receiving agency.
(b) Budget manuals prepared for the General Assembly for the biennial state budget shall identify the original revenue source of interagency transfers of funds.
(c) As used in this section, “interagency transfer” means:
(1) The purchase of services or commodities by one (1) state agency from another state agency, or within a state agency; or
(2) Other transfers of funds under § 19-5-106 or other provision of law.
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Arkansas Code — all titles (historical 2020) · legal_authorities
19-5-106. Transfer of funds.
(a) The Chief Fiscal Officer of the State may direct a transfer of funds on the books of the Treasurer of State, the Auditor of State, and the Department of Finance and Administration for the following purposes:
(1) To correct accounting errors;
(2) To make loans to authorized funds, fund accounts, or accounts and to repay such loans when they become due and payable, all of which as may be authorized by law;
(3) To reimburse the Miscellaneous Revolving Fund or successor funds, fund accounts, or accounts for the payment of claims, refunds, or other authorized disbursements as may be authorized by law;
(4) For such other purposes as may be specifically authorized by law;
(5)(A) To transfer funds on deposit in the State Treasury containing operating moneys for any:
(i) Political entity, including any state agency, board, commission, department, institution, state-supported community college, college, or university;
(ii) Political subdivision of the state, including a regional, county, or municipal government; or
(iii) School district,
to the state agency responsible for administering federal Social Security and state retirement programs for public employees, public school teachers as defined by law, highway employees, and state police employees in such amounts as shall be certified as being due, including any penalties due to delinquency of obligations.
(B)(i) The head of the state agency responsible for administering the programs shall certify to the Chief Fiscal Officer of the State the agencies, funds, amounts involved, and any other pertinent information.
(ii) The Chief Fiscal Officer of the State shall then notify the Auditor of State and the Treasurer of State of the transfers; or
(6) To transfer funds between sta
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-5-106
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. The source passage cites 19-5-106. This identifies an authority to review, not proof of applicability.