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State Accounting and Budgetary Procedures 

Title 19 | Chapter 4 | Subchapter 21

SUBCHAPTER 21 - STATE FUNDED EXPENSES OF CONSTITUTIONAL OFFICERS

19-4-2101. Definition.

For purposes of this subchapter the term "constitutional officers" means the Governor, the Lieutenant Governor, the Attorney General, the Secretary of State, the Treasurer of State, the Auditor of State, and the Commissioner of State Lands.

History. Acts 1991, No. 768, § 1.

19-4-2102. Documentation required.

(a) For all expenditures exceeding twenty-five dollars ($25.00), all constitutional officers and their employees shall hereafter file with their disbursing officers the following documents to substantiate expenditures for transportation, lodging, food, or any other expense to be paid from the maintenance and operations moneys appropriated by the General Assembly: 1) A copy of the vendor's invoice or receipt;

(2) A statement of the purpose of the expenditure; and

(3) The names of all persons for which the expenditure was incurred.

(b) For all expenditures not exceeding twenty-five dollars ($25.00), all constitutional officers and their employees shall hereafter file with their disbursing officers the following documents to substantiate expenditures for transportation, lodging, food, or any other expense to be paid from the maintenance and operations moneys appropriated by the General Assembly:

(1) A statement of the purpose of the expenditure;

(2) The amount of such expense;

(3) The date, place, and nature of such expense; and

(4) The business relationship of any persons for whom the expenditure was incurred, including such person's identity, title, or other information sufficient to establish such relationship.

History. Acts 1991, No. 768, § 2.

19-4-2103. Expenditures to be for official state business only - Exemptions.

(a) No constitutional officer or employee of a constitutional officer shall expend for personal use any moneys appropriated by the General Assembly for the maintenance and operation of the office, and the moneys appropriated for the maintenance and operation of the offices of the constitutional officers shall be expended only for official state business. (b) This subchapter does not apply to the purchase, maintenance, and operation of state-owned motor vehicles.

History. Acts 1991, No. 768, § 3.

19-4-2104. Expenditures - Disapproval.

No disbursing officer of state funds shall approve any expenditure from maintenance and operation funds for expenses for a constitutional officer or an employee of a constitutional officer unless the request for the expenditure is accompanied by the documentation required by this subchapter.

History. Acts 1991, No. 768, § 4.

19-4-2105. Retention of documentation.

The constitutional officers and their employees shall retain the original documentation required by this subchapter for a period of three (3) years after the date of the request for expenditure.

History. Acts 1991, No. 768, § 5.