SB 51

Stricken language would be deleted from and underlined language would be added to present law.
  Act 154 of the Fiscal Session
1 State of Arkansas  As Engrossed:       S4/23/26
2 95th General Assembly  A Bill
3 Fiscal Session, 2026  SENATE BILL 51
4
5 By: Joint Budget Committee
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7
8For An Act To Be Entitled
9AN ACT TO MAKE AN APPROPRIATION FOR PERSONAL SERVICES
10AND OPERATING EXPENSES FOR THE AUDITOR OF STATE -
11OPERATIONS AND UNCLAIMED PROPERTY PROGRAM FOR THE
12FISCAL YEAR ENDING JUNE 30, 2027; AND FOR OTHER
13PURPOSES.
14
15
16Subtitle
17AN ACT FOR THE AUDITOR OF STATE -
18OPERATIONS AND UNCLAIMED PROPERTY
19PROGRAM APPROPRIATION FOR THE 2026-2027
20FISCAL YEAR.
21
22
23 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
24
25SECTION 1. REGULAR SALARIES - OPERATIONS.  There is hereby established
26 for the Auditor of State for the 2026-2027 fiscal year, the following maximum
27 number of regular employees.
28
29Maximum Annual
30Maximum  Salary Rate
31  ITEM  No. of  FISCAL YEAR
32   NO.        Title  Employees  2026-2027
33   (1)        DEPUTY AUDITOR  1  $183,185
34   (2)        CHIEF OF STAFF  1  $183,185
35   (3)        CHIEF LEGAL COUNSEL  1  $171,630
36   (4)        DEPUTY CHIEF OF STAFF  1  $166,525
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1   (5)      IT ADMINISTRATOR  1  $154,915
2   (6)       INTERNAL AUDITOR/CPA  1  $141,845
3   (7)       CHIEF OF COMMUNICATIONS  1  $128,950
4   (8)      PUBLIC INFORMATION MANAGER  1  $106,570
5   (9)      HR ADMIN  2  $96,880
6  (10)      EXECUTIVE ASSISTANT  1  $96,880
7  (11)      ACCOUNTANT II  2  $88,075
8  (12)      MEDIA SPECIALIST  1  $88,075
9  (13)      PUBLIC INFORMATION SPECIALIST  1  $80,065
10  (14)      DATABASE SPECIALIST  2  $79,495
11  (15)      ACCOUNTANT I  1  $72,790
12  (16)      ADMINISTRATIVE SPECIALIST  2  $48,575
13MAX. NO. OF EMPLOYEES  20
14SECTION 2. EXTRA HELP - OPERATIONS.   There is hereby authorized, for
15 the Auditor of State for the 2026-2027 fiscal year, the following maximum
16 number of part-time or temporary employees, to be known as "Extra Help",
17 payable from funds appropriated herein for such purposes: five (5) temporary
18 or part-time employees, when needed, at rates of pay not to exceed those
19 provided in the Uniform Classification and Compensation Act, or its
20 successor, or this act for the appropriate classification.
21
22SECTION 3. APPROPRIATION - OPERATIONS.   There is hereby appropriated,
23 to the Auditor of State, to be payable from the State Central Services Fund,
24 for personal services and operating expenses of the Auditor of State -
25 Operations for the fiscal year ending June 30, 2027, the following:
26
27 ITEM  FISCAL YEAR
28  NO.  2026-2027
29 (01)    REGULAR SALARIES  $1,928,845
30 (02)    EXTRA HELP  30,000
31 (03)    PERSONAL SERVICES MATCHING  771,538
32 (04)    MAINT. & GEN. OPERATION
33(A) OPER. EXPENSE  615,450
34(B) CONF. & TRAVEL  33,000
35(C) PROF. FEES  35,000
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1(D) CAP. OUTLAY  25,000
2(E) DATA PROC.  0
3TOTAL AMOUNT APPROPRIATED  $3,438,833
4
5SECTION 4. REGULAR SALARIES - UNCLAIMED PROPERTY PROGRAM.    There is
6 hereby established for the Auditor of State - Unclaimed Property Program for
7 the 2026-2027 fiscal year, the following maximum number of regular employees.
8
9Maximum Annual
10Maximum        Salary Rate
11 ITEM  No. of        FISCAL YEAR
12  NO.       Title  Employees  2026-2027
13  (1)      DEPUTY CHIEF OF STAFF  1  $166,525
14  (2)      UCP COMPLIANCE MANAGER  1  $117,226
15  (3)      UCP CLAIMS MANAGER II  1  $117,226
16  (4)      UCP CLAIMS MANAGER I  2  $106,569
17  (5)      UCP COMPLIANCE AGENT II  1  $80,067
18  (6)      UCP CLAIMS EXAMINER II  2  $80,067
19  (7)      UCP COMPLIANCE AGENT I  1  $72,788
20  (8)      UCP CLAIMS EXAMINER I  3  $72,788
21MAX. NO. OF EMPLOYEES  12
22
23SECTION 5. EXTRA HELP - UNCLAIMED PROPERTY PROGRAM.   There is hereby
24 authorized for the Auditor of State - Unclaimed Property Program for the
25 2026-2027 fiscal year, the following maximum number of part-time or temporary
26 employees, to be known as "Extra Help", payable from funds appropriated
27 herein for such purposes:     three (3) temporary or part-time employees, when
28 needed, at rates of pay not to exceed those provided in the Uniform
29 Classification and Compensation Act, or its successor, or this act for the
30 appropriate classification.
31
32SECTION 6. APPROPRIATION - UNCLAIMED PROPERTY PROGRAM.    There is hereby
33 appropriated, to the Auditor of State, to be payable from the State Central
34 Services Fund, for personal services and operating expenses of the Auditor of
35 State - Unclaimed Property Program for the fiscal year ending June 30, 2027,
36 the following:
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1
2 ITEM  FISCAL YEAR
3  NO.  2026-2027
4 (01)    REGULAR SALARIES  $862,000
5 (02)    EXTRA HELP  30,000
6 (03)    PERSONAL SERVICES MATCHING  344,800
7 (04)    MAINT. & GEN. OPERATION
8(A) OPER. EXPENSE  713,000
9(B) CONF. & TRAVEL  30,000
10(C) PROF. FEES  1,120,000
11(D) CAP. OUTLAY  25,000
12(E) DATA PROC.  0
13 (05)    DATA MATCH  700,000
14TOTAL AMOUNT APPROPRIATED  $3,824,800
15
16SECTION 7. APPROPRIATION - PAYMENT OF UNCLAIMED PROPERTY CLAIMS - CASH.
17 There is hereby appropriated, to the Auditor of State, to be payable from
18 cash funds as defined by Arkansas Code §19-4-801, for operating expenses and
19 the payment of claims of the Auditor of State - Unclaimed Property Program
20 for the fiscal year ending June 30, 2027, the following:
21
22 ITEM  FISCAL YEAR
23  NO.  2026-2027
24 (01)    OPERATING EXPENSES  $2,500
25 (02)    PAYMENT OF UNCLAIMED PROPERTY CLAIMS  50,000,000
26TOTAL AMOUNT APPROPRIATED  $50,002,500
27
28SECTION 8. APPROPRIATION - PAYMENT OF UNCLAIMED MINERAL PROCEEDS -
29 CASH.   There is hereby appropriated, to the Auditor of State, to be payable
30 from cash funds as defined by Arkansas Code §19-4-801, for operating expenses
31 and the payment of claims for abandoned mineral proceeds of the Auditor of
32 State for the fiscal year ending June 30, 2027, the following:
33
34 ITEM  FISCAL YEAR
35  NO.  2026-2027
36 (01)    OPERATING EXPENSES  $500
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1 (02)   PAYMENT OF CLAIMS FOR ABANDONED
2MINERAL PROCEEDS  2,500,000
3TOTAL AMOUNT APPROPRIATED  $2,500,500
4
5SECTION 9. SPECIAL LANGUAGE.    NOT TO BE INCORPORATED INTO THE ARKANSAS
6 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW.
7 TRANSFER PROVISION. After receiving approval from the Chief Fiscal Officer of
8 the State, and prior review by the Arkansas Legislative Council or Joint
9 Budget Committee, the Auditor of State is authorized to transfer
10 appropriation from any line item authorized in Operations to any other line
11 item authorized in Operations and the Agency is authorized to transfer
12 appropriation from any line item authorized in Unclaimed Property Program to
13 any other line item authorized in Unclaimed Property Program.
14   The provisions of this section shall be in effect only from July 1, 2025
15 2026 through June 30, 2026 2027.
16
17SECTION 10. SPECIAL LANGUAGE.       NOT TO BE INCORPORATED INTO THE ARKANSAS
18 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW.
19 POSITION REQUIREMENTS.     The Internal Auditor shall hold and maintain an
20 active certification as a Certified Internal Auditor, with the Institute of
21 Internal Auditors, or a Certified Public Accountant license in good standing
22 in the state of Arkansas.
23The provisions of this section shall be in effect only from July 1,
24 2025 2026 through June 30, 2026 2027.
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26SECTION 11. COMPLIANCE WITH OTHER LAWS.       Disbursement of funds
27 authorized by this act shall be limited to the appropriation for such agency
28 and funds made available by law for the support of such appropriations; and
29 the restrictions of the State Procurement Law, the General Accounting and
30 Budgetary Procedures Law, the Revenue Stabilization Law, the Regular Salary
31 Procedures and Restrictions Act, or their successors, and other fiscal
32 control laws of this State, where applicable, and regulations promulgated by
33 the Department of Finance and Administration, as authorized by law, shall be
34 strictly complied with in disbursement of said funds.
35
36SECTION 12. LEGISLATIVE INTENT.      It is the intent of the General
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1 Assembly that any funds disbursed under the authority of the appropriations
2 contained in this act shall be in compliance with the stated reasons for
3 which this act was adopted, as evidenced by the Agency Requests, Executive
4 Recommendations and Legislative Recommendations contained in the budget
5 manuals prepared by the Department of Finance and Administration, letters, or
6 summarized oral testimony in the official minutes of the Arkansas Legislative
7 Council or Joint Budget Committee which relate to its passage and adoption.
8
9      SECTION 13. EMERGENCY CLAUSE.       It is found and determined by the
10 General Assembly, that the Constitution of the State of Arkansas prohibits
11 the appropriation of funds for more than a one (1) year period; that the
12 effectiveness of this Act on July 1, 2026 is essential to the operation of
13 the agency for which the appropriations in this Act are provided, and that in
14 the event of an extension of the legislative session, the delay in the
15 effective date of this Act beyond July 1, 2026 could work irreparable harm
16 upon the proper administration and provision of essential governmental
17 programs. Therefore, an emergency is hereby declared to exist and this Act
18 being necessary for the immediate preservation of the public peace, health
19 and safety shall be in full force and effect from and after July 1, 2026.
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21/s/Joint Budget Committee
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24APPROVED: 5/1/26
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