State Accounting and Budgetary Procedures 

Title 19 | Chapter 4 | Subchapter 3


19-4-301. Duties and responsibilities generally.

The Chief Fiscal Officer of the State shall carry out the following duties and responsibilities:
(1) Assist the Governor, or Governor-elect, in the preparation of the comprehensive program and financial plan, including the coordination and analysis of state agency programs, goals, and objectives;
(2) Develop procedures to produce the information needed for effective policy decision-making by the General Assembly, Governor, or Governor-elect;
(3) Assist agencies in developing their statement of goals and objectives, their preparation of program plans and budget requests, and their systems of evaluating and reporting of program performance;
(4) Provide the General Assembly or its interim committees with any information they may request;
(5) Between sessions of the General Assembly, keep the Legislative Council and any interim committees of the General Assembly that request this information informed of the actual expenditures of agencies as compared to their approved budgets and of the actual performance of these agencies as compared to that predicted in the program budget requests, along with the reasons for any deviations which exist; and
(6) Administer his responsibilities under the program budget provisions of this chapter so that the policy decisions and budget determinations of the General Assembly and Governor are effectively implemented.
History. Acts 1973, No. 876, § 6; A.S.A 1947, § 13-332.

19-4-302. Budget information forms.

To accomplish his duties and responsibilities, the Director of the Department of Finance and Administration, in cooperation with the Legislative Council, shall design budget information forms so that comparative data of the last fiscal year, the current fiscal year, and the next biennium are presented so that state agencies can best express budgetary and program information that will be most useful to the Governor, or Governor-elect, and the General Assembly in order to facilitate program formulation, execution, and accountability by:
(1) Focusing attention upon the general character and relative importance of the program to be accomplished or upon the service to be rendered and what the program or service will cost;
(2) Employing functional classifications, where practical to do so, in order to present budgets by broad program categories;
(3) Presenting budget requests by organizational units;
(4) Grouping expenditures and budget estimates by major objects of expenditures;
(5) Stating goals and objectives of agency programs;
(6) Presenting proposed plans to implement the goals and objectives, including proposed modification of existing program services and establishment of new program services, and the estimated resources required to implement the goals and objectives;
(7) Including a report of the receipts during the prior fiscal year, an estimate of the receipts during the current fiscal year, and an estimate for each year of the succeeding biennium;
(8) Presenting requested legislation required to implement the proposed programs and financial plans; and
(9) Supplying any other information necessary to carry out the purposes of this chapter.
History. Acts 1973, No. 876, § 6; A.S.A. 1947, § 13-332.

19-4-303. Budget estimates.

The Director of the Department of Finance and Administration, in cooperation with the Legislative Council, shall:
(1) Prepare a budget calendar or time schedule so that the submission and presentation of budget estimates will be accomplished within the desired time limits; and
(2) Prepare a budget instructional manual to establish uniformity for presentation of budget estimates by state agencies.
History. Acts 1973, No. 876, § 6; A.S.A. 1947, § 13-332.

19-4-304. Regular and fiscal session preparations.

(a) Immediately after July 1 of each even-numbered calendar year, or earlier if determined necessary, the Director of the Department of Finance and Administration shall:
(1) Issue budget information forms, budget estimating instructions, and a budget calendar which has been approved by the Legislative Council, plus a budget policy letter from the Governor containing some or all of the following:
(A) Establishing maximum limitations on expenditures for the year in which estimates are being requested;
(B) Setting out the policies which will determine the Governor's priorities in the allocation of available resources;
(C) Outlining the effects of economic changes pertaining to price levels, population changes, and pending federal legislation; and
(D) Containing a review of current fiscal conditions and a prognostication of fiscal conditions for the future;
(2)(A) Visit and inspect the properties and facilities of any or all state agencies and request the administrative head or any employee of the agency to appear before him to explain any matters concerning the budgetary and program requirements of the agency.
(B) If any agency fails or refuses to furnish any information with respect to budget estimates or program formulation, as and when it shall be requested by the Chief Fiscal Officer of the State, then he shall have the authority to prepare and submit his own recommendations as to the budgetary or program requirements of the agency;
(3) Assist agencies in the preparation of their budget proposals. This assistance may include:
(A) Technical assistance;
(B) Organization of materials;
(C) Centrally collected accounting, budgeting, personnel, and purchasing information standards and guidelines;
(D) Population and other required data; and
(E) Any other assistance that will help the agencies produce the information necessary for efficient agency management and decision making by the General Assembly, the Governor, or the Governor-elect;
(4) Analyze the budget estimates to evaluate and assess the priority and accuracy of agency requests in relation to policy and program objectives and the financial condition of the state and make recommendations for modifications and revision of the budget request if, in their opinion, the facts before them would justify such proposed revisions. The Chief Fiscal Officer of the State in making recommended changes shall not alter the original request unless requested to do so by the administrative head of the agency affected but shall report the original request, together with his own recommendations and the reasons therefor, to the Governor, so that all agency budget estimates may be made available to the Governor, or Governor-elect, the Legislative Council, and the General Assembly for their consideration;
(5) Prepare an estimate of the general and special revenues for the next fiscal year, along with comparative data for the then-current fiscal year and past fiscal year;
(6) Submit his budget studies, together with his recommendations, to the Legislative Council and to the Governor, or Governor-elect, for such further recommendations as the Governor, or Governor-elect, may care to make.
(b) The director shall submit the annual revenue forecast to the Legislative Council:
(1) By December 1 of the year preceding a fiscal session; and
(2) No later than sixty (60) days before the start of a regular session.
History. Acts 1973, No. 876, § 6; A.S.A. 1947, § 13-332; Acts 2009, No. 962, §38.

19-4-305. Preliminary budget report.

The Chief Fiscal Officer of the State shall prepare the described preliminary budget report so that it shall include the following:
(1) The budget requests as submitted by the legislative branch, the judicial branch, the elective constitutional officers, the Arkansas State Highway and Transportation Department, and the Arkansas State Game and Fish Commission;
(2) The budget requests of all other state agencies, as submitted by each agency, together with the Chief Fiscal Officer of the State’s analysis of the budget estimates and the executive recommendations;
(3) A recapitulation and summary of all budget information as required in this subchapter and the recommendations of the Chief Fiscal Officer of the State; and
(4) A detailed statement of the revenues and other sources of income of the state government for the past complete fiscal year, the estimated revenues of the State under existing laws, and the Governor's proposals for revisions in any tax laws necessary to balance the budget.
History. Acts 1973, No. 876, § 6; A.S.A. 1947, § 13-332.

19-4-306. Review and control of budgets.

The Chief Fiscal Officer of the State, in cooperation with the Legislative Council, shall devise the necessary procedures, forms, and timetables to assure the same comprehensive review of all state agency requests for capital expenditures as outlined in this subchapter for operating budgets. In addition, the Chief Fiscal Officer of the State shall institute the necessary budgetary and accounting controls over those capital budgets approved by the General Assembly to assure full compliance with all applicable state laws.
History. Acts 1973, No. 876, § 6; A.S.A. 1947, § 13-332.

19-4-307. Employment classification information.

(a) At the same time a state agency submits a budget request for presession budget hearings of the Legislative Council and the Joint Budget Committee, the agency shall also submit the following information for each employment classification:
(1) The total number of persons currently employed;
(2) The number of white male employees;
(3) The number of white female employees;
(4) The total number of Caucasian employees;
(5) The number of black male employees;
(6) The number of black female employees;
(7) The number of other employees who are members of racial minorities; and
(8) The total number of minorities currently employed.
(b) An agency's budget request shall not be considered by the Legislative Council or Joint Budget Committee in a pre-session budget hearing unless the information required by this section is filed along with the budget request.
History. Acts 1993, No. 358, § 1.