Arkansas § 25-1-124 Reporting by public employee - Definitions

Arkansas Statutes

§ 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,

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(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.

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