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

Arkansas Statutes

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

Arkansas § 25-1-124

Title25

This text of Arkansas § 25-1-124 (Reporting by public employee - Definitions) 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. § 25-1-124 (2026).

Text

(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.