016.14.1 INTRODUCTION.
AR ADC 016.14.1 INTRODUCTIONArkansas Administrative Code
Ark. Admin. Code 016.14.1 INTRODUCTION
016.14.1 INTRODUCTION.
Purpose:
To establish procedures for financial undertakings throughout the Arkansas Department of Human Services (DHS) - The DHS Administrative Procedures Manual (Manual(provides procedural requirements to structure interaction between the DHS Division of Administrative Services (DAS) and all other divisions, offices, and institutions of OHS in financial activities. The procedural requirements set forth in this Manual must be followed by all DHS divisions, offices and institutions in the development and execution of internal financial procedures.
Authority:
The enabling policy for this Manual is DHS Administrative Policy No. 1064, Department of Human Services Financial Authority, dated November 1, 1992. Procedural requirements set forth here are in compliance with the Arkansas General Accounting and Budgetary Procedures Law (Act 876 as amended), and follow the requirements of the State Accounting Procedures Manual published by the Department of Finance and Administration.
Scope:
All procedures in the Manual are applicable to all divisions and offices of OHS. Exceptions or additions will be noted in the SCOPE statement of affected procedures.
Interpretation of Issuances:
DAS is responsible for issuing and interpreting all procedural requirements published in this Manual. Users of the Manual should refer questions to their division or office Director. Questions that cannot be answered at this level should be forwarded to the DAS Director in writing. A written response will be issued within ten working days.
Forms:
Several chapters in the Manual include forms, which are provided for informational purposes only. Forms are not to be removed. Users of the Manual may obtain official forms through their division or by contacting the DAS General Operations Section, P.O. Box 1437, Slot 3215, Little Rook, Arkansas 72203-1437.
ENABLING POLICY
Policy Type | Administrative |
Subject of Policy | Department of Human Services Financial Authority |
Policy No. | 1064 |
3. POLICY: The Division of Finance shall be responsible for assuring agency-wide internal control, and compliance with the State Accounting Procedure Manual, Arkansas General Accounting and Budgetary Procedures Law (Act 876 of 1973), generally accepted governmental accounting principles, and professional accounting practices through development of financial policies and procedural requirements for use by all divisions.
These policies and procedural requirements shall include provisions requiring Division of Finance concurrence in all financial undertakings including, but not limited to, budgeting, forecasting, record keeping, contracting, documenting, and internal controls including specific financial procedures developed by the various divisions.
4. PROCEDURE: The Division of Finance shall formulate and submit agency-wide financial procedural requirements for promulgation and distribution- The nature and form of DOF concurrence in financial undertakings will be specified in procedural requirements published in the DHS Financial procedures manual.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 016.14.1 INTRODUCTION, AR ADC 016.14.1 INTRODUCTION
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