25-1-124. Reporting by public employee — Definitions.

Arkansas Code — all titles (historical 2020) · legal_authorities

25-1-124. Reporting by public employee — Definitions.

25-1-124. Reporting by public employee — Definitions. (a) As used in this section: (1) “Public employee” means a person who performs a full or part-time service for wages, salary, or other remuneration for a public employer; and (2) “Public employer” means any of the following: (A) An agency, department, board, commission, division, office, bureau, council, authority, or other instrumentality of the State of Arkansas, including the offices of the various Arkansas-elected constitutional officers and the General Assembly and its agencies, bureaus, and divisions; (B) A state-supported college, university, technical college, community college, or other institution of higher education or department, division, or agency of a state institution of higher education; (C) The Supreme Court, the Court of Appeals, the Administrative Office of the Courts, the circuit courts, and the prosecuting attorneys' offices; (D) An office, department, commission, council, agency, board, bureau, committee, corporation, or other instrumentality of a county government or a municipality or a district court, a county subordinate service district, a municipally-owned utility, or a regional or joint governing body of one (1) or more counties or municipalities; or (E) A public school district, school, or an office or department of a public school district in Arkansas. (b)(1) A public employee with supervisory fiduciary responsibility over all fiscal matters of a public employer shall report to Arkansas Legislative Audit a loss of public funds that amounts to one thousand dollars ($1,000) or more in one (1) calendar year, including without limitation: (A) Apparent unauthorized disbursements of public funds; or (B) The apparent theft or misappropriation of public funds or property.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 25-1-124

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.