Arkansas Code Title 14. Local Government § 14-77-103. Compliance with provisions required

(a) All public officers and employees shall comply with the provisions of the fiscal management and responsibility laws contained in this chapter.

(b) Upon discovery or notification of an alleged violation of the fiscal responsibility and management laws, the executive officer of the political subdivision shall investigate such allegations and take appropriate administrative action.

(c) After completing the investigation, if the executive officer of the political subdivision determines that one (1) or more of the fiscal responsibility and management laws have been violated, the facts and circumstances relating to a violation and any corrective or remedial action shall be documented and placed in the personnel files of the public officer or employee involved in the violation.