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006.09.1 R1-19-4-1103. Expense Items with Special Considerations and Limitations

AR ADC 006.09.1 R1-19-4-1103Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 09. Office of Accounting
Rule 1. Rules and Regulations of the Financial Management Guide
Ark. Admin. Code 006.09.1 R1-19-4-1103
006.09.1 R1-19-4-1103. Expense Items with Special Considerations and Limitations
Resolutions of Boards and Commissions
Any indebtedness or expense incurred in connection with an approved resolution of any State board or commission shall be made a part of the permanent minutes. Certified copies of the resolution or minutes authorizing the indebtedness or expense shall be attached to the disbursement document executed for payment of the same. When purchasing bonds for investments, excerpts from the board or commission meeting authorizing the purchase, or a letter from the person authorized to buy when funds are available, should be attached to the disbursement document as the supporting documents.
Each disbursing document shall have attached a copy of the certified resolution authorizing the investment. Purchasing procedures must be followed where applicable.
Agency Membership Dues
Generally, agency membership may be paid when such membership is in the name of the agency, and such membership is not in a community organization. In the event that any membership due is in the name of an individual, or a membership, whether in the name of an individual or a State agency, is in a community organization, the department head or independent agency director must approve, in writing, the payment of such due. The approval shall justify the payment, explaining how the payment for said membership is in the best interest of the State agency and necessary to carrying out the purposes of the agency. Such approval shall be included in the documentation (attached to the disbursing document) of the agency's financial records and made available for audit purposes.
Educational Subsidies
Within limits, an agency may subsidize an employee's tuition and related expenses for enrollment at an institution of higher education for a particular course that will enhance the employee's performance in their present job assignment. The agency shall not pay for a collegiate course that leads to, or participates in, a degree program for the employee unless the State agency has specific legislation providing for such payment.
Prior approval in writing from the agency head must be obtained for each employee before an agency becomes obligated to pay that employee's tuition and/or other related expenses. The approval document shall justify the payment, explaining how the payment for tuition and related expenses is necessary to the performance of the duties of the employee, why it is in the best interest of the State agency and necessary to carrying out the purposes of the agency. Such approval shall be included in the documentation (attached to the disbursing document) of the agency's financial records and made available for audit purposes.
Payment of Witness Fees
When an agency, board, commission or institution is authorized by law to subpoena witnesses for hearings and/or to obtain depositions, the agency, board, commission or institution may pay the witness:
1. Reasonable expenses for loss of time based on the witness's present earnings or $30.00 per day, whichever is greater.
2. $.25 per mile or the rate per mile authorized for reimbursement to State employees, whichever is greater, for travel from his/her home to the place of hearing, trial or deposition.
A verified statement of expenses for loss of time and miles traveled must be signed by the witness. The expenses for loss of time and mileage must be stated separately on the statement. This form must be present as documentation for the disbursement document. The minimum rates for fee and mileage are specified by ACA 2002, Court Rules: Rules of Civil Procedure, Rule 45 (d) (e)
Disposition of Witness Paid State Employees
The disposition of fees regarding witness, juror or party litigant fees and reimbursements shall be as follows:
Pursuant to Ark. Code Ann. § 21-4-213, an employee serving as a juror in a State or federal court is entitled to retain court fees or reimbursement for necessary services or appearances, and such services or necessary appearances in any court will not be recorded as annual leave.
An employee is entitled to his or her salary if subpoenaed as a witness to give a deposition or testimony in State or federal court, at a hearing or before any body with power to issue a subpoena in a matter that is within the employee's scope of employment or outside the employee's scope of State employment, and the employee is either not serving as a paid expert witness or is not a party to the matter.
An employee is required to take annual leave to attend the deposition, hearing or appear in court only if the matter is outside of the employee's scope of State employment, and the employee is serving as a paid expert witness or is a party to the matter.
Pursuant to Ark. Code Ann. § 16-43-806, an employee serving as a witness to give a deposition or testimony in State or federal court, at a hearing or before any body with power to issue a subpoena is entitled to retain his or her witness fees that may be tendered to him or her under State or federal law or court rules only if the matter is outside the employee's scope of State employment, or the employee is a party to the matter other than as a representative of the State employer.
An employee is entitled to retain any mileage fees that may be tendered to him or her under State or federal law or court rules only if the matter is within the employee's scope of State employment, the employee uses a personal vehicle for travel in obeying the subpoena and the employee's employer does not reimburse the employee for travel expenses or the matter is outside the employee's scope of State employment, and the employee does not use a State-owned vehicle for travel in obeying the subpoena.
If an employee is subpoenaed as a witness to give a deposition or testimony in State or federal court, at a hearing or before any body with power to issue a subpoena on a non-work day, the employee may retain any witness and mileage fees tendered to him or her unless a State vehicle is used to obey the subpoena.
If an employee is subpoenaed as a witness to give a deposition or testimony in State or federal court, at a hearing or before any body with power to issue a subpoena in a matter that is within the employee's scope of employment and is a paid expert witness, the employee is required to reimburse his/her agency the total amount tendered to him/her. The agency will deposit the money as a “non-revenue receipt.”
State employees are required to reimburse their agency for any mileage fees that may be tendered to him or her under State or federal law or court rules only if the matter is within the employee's scope of State employment, the employee uses a State-owned vehicle for travel in obeying the subpoena and the employee's employer reimburses the employee for travel expenses or the matter is outside the employee's scope of State employment, and the employee uses a State-owned vehicle for travel in obeying the subpoena.
Current with amendments received through January 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.09.1 R1-19-4-1103, AR ADC 006.09.1 R1-19-4-1103
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