Ark. Code Ann. § 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. (2) A report under subdivision (b)(1) of this section shall be made within five (5) business days of the date the public employee learns of the loss of public funds. (c) A public employee with supervisory fiduciary responsibility over all fiscal matters who purposely fails to comply with subsection (b) of this section is guilty of a Class A misdemeanor. Amended by Act 2017, No. 498,§ 1, eff. 8/1/2017. Added by Act 2015, No. 1103,§ 5, eff. 7/22/2015.

(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.

(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

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.

(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.

(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. (2) A report under subdivision (b)(1) of this section shall be made within five (5) business days of the date the public employee learns of the loss of public funds.

(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.

(A) Apparent unauthorized disbursements of public funds; or

(B) The apparent theft or misappropriation of public funds or property.

(2) A report under subdivision (b)(1) of this section shall be made within five (5) business days of the date the public employee learns of the loss of public funds.

sements of public funds; or (B) The apparent theft or misappropriation of public funds or property.

(A) Apparent unauthorized disbursements of public funds; or

(B) The apparent theft or misappropriation of public funds or property.

(2) A report under subdivision (b)(1) of this section shall be made within five (5) business days of the date the public employee learns of the loss of public funds.

(c) A public employee with supervisory fiduciary responsibility over all fiscal matters who purposely fails to comply with subsection (b) of this section is guilty of a Class A misdemeanor.