Arkansas Code Title 25. State Government § 25-10-114. Division of Developmental Disabilities Services--Expenditure of funds

(a) All funds received by the Division of Developmental Disabilities Services of the Department of Human Services shall be placed in the State Treasury and expended via appropriation.

(b) Those funds held in trust by the agency for the residents of the human development centers, including gifts and bequests, shall be considered agency funds to be expended from bank accounts without legislative appropriation.

(c) The Chief Fiscal Officer of the State shall have the final authority to determine those funds which may be exempted from being placed in the State Treasury unless otherwise provided by law. However, no agency funds deposited in bank accounts shall be expended for purposes other than those allowed for the expenditures of State Treasury funds under the provisions of the General Accounting and Budgetary Procedures Law, § 19-4-101 et seq.