Ark. Code Ann. § 25-1-124 (2020)
Reporting by public employee — Definitions
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As used in this section:
- “Public employee” means a person who performs a full or part-time service for wages, salary, or other remuneration for a public employer; and
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“Public employer” means any of the following:
- 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;
- 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;
- The Supreme Court, the Court of Appeals, the Administrative Office of the Courts, the circuit courts, and the prosecuting attorneys' offices;
- 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
- A public school district, school, or an office or department of a public school district in Arkansas.
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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:
- Apparent unauthorized disbursements of public funds; or
- The apparent theft or misappropriation of public funds or property.
- 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.
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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 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.
History. Acts 2015, No. 1103, § 5; 2017, No. 498, § 1.
Amendments. The 2017 amendment substituted “to Arkansas Legislative Audit a loss of public funds that amounts to one thousand dollars ($1,000) or more in one (1) calendar year” for “a loss of public funds to Arkansas Legislative Audit” in (b)(1).
Subchapter 2 — Paper Reduction
Effective Dates. Acts 2009, No. 1405, § 57: Apr. 9, 2009. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that the people of the State of Arkansas overwhelmingly approved the establishment of lotteries at the 2008 General Election; that the Eighty-seventh General Assembly adopted Acts 605 and 606 of 2009 that implemented lotteries and made corresponding revisions to the Arkansas Academic Challenge Scholarship Program; that this bill amends provisions of Acts 605 and 606 of 2009 pertaining to lotteries and the Arkansas Academic Challenge Scholarship Program; and that the failure to immediately implement this act will cause a reduction in lottery proceeds that will harm the educational and economic success of potential students eligible to receive scholarships under the act. Therefore, an emergency is declared to exist and this act being immediately necessary for the preservation of the public peace, health, and safety shall become effective on: (1) The date of its approval by the Governor; (2) If the bill is neither approved nor vetoed by the Governor, the expiration of the period of time during which the Governor may veto the bill; or (3) If the bill is vetoed by the Governor and the veto is overridden, the date the last house overrides the veto.”
Acts 2019, No. 910, § 6346(b): July 1, 2019. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that this act revises the duties of certain state entities; that this act establishes new departments of the state; that these revisions impact the expenses and operations of state government; and that the sections of this act other than the two uncodified sections of this act preceding the emergency clause titled ‘Funding and classification of cabinet-level department secretaries’ and ‘Transformation and Efficiencies Act transition team’ should become effective at the beginning of the fiscal year to allow for implementation of the new provisions at the beginning of the fiscal year. Therefore, an emergency is declared to exist, and Sections 1 through 6343 of this act being necessary for the preservation of the public peace, health, and safety shall become effective on July 1, 2019”.