Arkansas § 19-4-502 Duties of Chief Fiscal Officer of the State generally

Arkansas Statutes

§ 19-4-502 — Duties of Chief Fiscal Officer of the State generally

The Chief Fiscal Officer of the State shall:

(1)Review postaudits of state agencies conducted by the Legislative Joint Auditing Committee and advise the Governor and the Attorney General or prosecuting attorney for legal action, if appropriate, of any improper or illegal practices;

(2)Assist the various agencies in complying with the recommendations of the Legislative Joint Auditing Committee for improving their accounting systems;

(3)Establish a uniform chart of accounts and issue an accounting procedures manual governing statewide accounting and reporting policies and procedures;

(4)Prepare analysis and evaluation reports of the financial management system and fiscal control procedures to determine compliance with generally accepted governmental accounting principles;

(5)Adapt the f

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The Chief Fiscal Officer of the State shall: (1) Review postaudits of state agencies conducted by the Legislative Joint Auditing Committee and advise the Governor and the Attorney General or prosecuting attorney for legal action, if appropriate, of any improper or illegal practices; (2) Assist the various agencies in complying with the recommendations of the Legislative Joint Auditing Committee for improving their accounting systems; (3) Establish a uniform chart of accounts and issue an accounting procedures manual governing statewide accounting and reporting policies and procedures; (4) Prepare analysis and evaluation reports of the financial management system and fiscal control procedures to determine compliance with generally accepted governmental accounting principles; (5) Adapt the financial management system to meet the particular needs of each agency while maintaining the overall integrity of the system and comparability of coding and reporting for all agencies utilizing the system; and (6) Design accounting and reporting forms for use by agencies in effecting proper fiscal control procedures.

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