{"data":{"id":"us-ar/ark.-code-ann.-19-1-207","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 19-1-207","heading":"General accounting system","body":"The 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. Amended by Act 2019, No. 910,§ 3432, eff. 7/1/2019. Acts 1955, No. 315, § 7; A.S.A. 1947, § 13-207.\n\nThe Secretary of the Department of Finance and Administration shall:\n\n(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;\n\n(2) Exercise supervision over the general accounting system of the state and of state agencies; and\n\n(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.\n\n(A) The unencumbered balance of all funds and accounts carried on the books of the Auditor of State and the Treasurer of State;\n\n(B) The distribution and allotment of state revenues; and\n\n(C) A detailed record of the receipts and expenditures of all State Treasury funds.","path":["AR Code","Title 19","Chapter 1","Subchapter 2"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"33a2b2b0a43632886f609abe3ebe7689c5a7bcf3e8cdbd093ef733fc022c74f1","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-19-1-206","next":"us-ar/ark.-code-ann.-19-1-208"},"notice":"GroundRules: Original legal text. Not legal advice."}