Arkansas § 19-4-710 Interagency transfers - Definition

Arkansas Statutes

§ 19-4-710 — Interagency transfers - Definition

Arkansas § 19-4-710

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This text of Arkansas § 19-4-710 (Interagency transfers - Definition) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 19-4-710 (2026).

Text

(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) Othe

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(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.

Legislative History

Acts 1973, No. 876, § 13; 1977, No. 486, § 3; 1979, No. 833, § 4; 1985, No. 365, § 5; A.S.A. 1947, § 13-339; Acts 2001, No. 1453, § 16; 2005, No. 1172, § 1.