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*JAR104* 04-23-2026 11:29:54 JAR104
State of Arkansas As Engrossed: S4/23/26 1
95th General Assembly A Bill 2
Fiscal Session, 2026 SENATE BILL 51 3
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By: Joint Budget Committee 5
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For An Act To Be Entitled 8
AN ACT TO MAKE AN APPROPRIATION FOR PERSONAL SERVICES 9
AND OPERATING EXPENSES FOR THE AUDITOR OF STATE - 10
OPERATIONS AND UNCLAIMED PROPERTY PROGRAM FOR THE 11
FISCAL YEAR ENDING JUNE 30, 2027; AND FOR OTHER 12
PURPOSES. 13
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Subtitle 16
AN ACT FOR THE AUDITOR OF STATE - 17
OPERATIONS AND UNCLAIMED PROPERTY 18
PROGRAM APPROPRIATION FOR THE 2026-2027 19
FISCAL YEAR. 20
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 23
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SECTION 1. REGULAR SALARIES - OPERATIONS. There is hereby established 25
for the Auditor of State for the 2026-2027 fiscal year, the following maximum 26
number of regular employees. 27
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Maximum Annual 29
Maximum Salary Rate 30
ITEM No. of FISCAL YEAR 31
NO. Title Employees 2026-2027 32
(1) DEPUTY AUDITOR 1 $183,185 33
(2) CHIEF OF STAFF 1 $183,185 34
(3) CHIEF LEGAL COUNSEL 1 $171,630 35
(4) DEPUTY CHIEF OF STAFF 1 $166,525 36
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(5) IT ADMINISTRATOR 1 $154,915 1
(6) INTERNAL AUDITOR/CPA 1 $141,845 2
(7) CHIEF OF COMMUNICATIONS 1 $128,950 3
(8) PUBLIC INFORMATION MANAGER 1 $106,570 4
(9) HR ADMIN 2 $96,880 5
(10) EXECUTIVE ASSISTANT 1 $96,880 6
(11) ACCOUNTANT II 2 $88,075 7
(12) MEDIA SPECIALIST 1 $88,075 8
(13) PUBLIC INFORMATION SPECIALIST 1 $80,065 9
(14) DATABASE SPECIALIST 2 $79,495 10
(15) ACCOUNTANT I 1 $72,790 11
(16) ADMINISTRATIVE SPECIALIST 2 $48,575 12
MAX. NO. OF EMPLOYEES 20 13
SECTION 2. EXTRA HELP - OPERATIONS. There is hereby authorized, for 14
the Auditor of State for the 2026-2027 fiscal year, the following maximum 15
number of part-time or temporary employees, to be known as "Extra Help", 16
payable from funds appropriated herein for such purposes: five (5) temporary 17
or part-time employees, when needed, at rates of pay not to exceed those 18
provided in the Uniform Classification and Compensation Act, or its 19
successor, or this act for the appropriate classification. 20
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SECTION 3. APPROPRIATION - OPERATIONS. There is hereby appropriated, 22
to the Auditor of State, to be payable from the State Central Services Fund, 23
for personal services and operating expenses of the Auditor of State - 24
Operations for the fiscal year ending June 30, 2027, the following: 25
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ITEM FISCAL YEAR 27
NO. 2026-2027 28
(01) REGULAR SALARIES $1,928,845 29
(02) EXTRA HELP 30,000 30
(03) PERSONAL SERVICES MATCHING 771,538 31
(04) MAINT. & GEN. OPERATION 32
(A) OPER. EXPENSE 615,450 33
(B) CONF. & TRAVEL 33,000 34
(C) PROF. FEES 35,000 35
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(D) CAP. OUTLAY 25,000 1
(E) DATA PROC. 0 2
TOTAL AMOUNT APPROPRIATED $3,438,833 3
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SECTION 4. REGULAR SALARIES - UNCLAIMED PROPERTY PROGRAM. There is 5
hereby established for the Auditor of State - Unclaimed Property Program for 6
the 2026-2027 fiscal year, the following maximum number of regular employees. 7
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Maximum Annual 9
Maximum Salary Rate 10
ITEM No. of FISCAL YEAR 11
NO. Title Employees 2026-2027 12
(1) DEPUTY CHIEF OF STAFF 1 $166,525 13
(2) UCP COMPLIANCE MANAGER 1 $117,226 14
(3) UCP CLAIMS MANAGER II 1 $117,226 15
(4) UCP CLAIMS MANAGER I 2 $106,569 16
(5) UCP COMPLIANCE AGENT II 1 $80,067 17
(6) UCP CLAIMS EXAMINER II 2 $80,067 18
(7) UCP COMPLIANCE AGENT I 1 $72,788 19
(8) UCP CLAIMS EXAMINER I 3 $72,788 20
MAX. NO. OF EMPLOYEES 12 21
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SECTION 5. EXTRA HELP - UNCLAIMED PROPERTY PROGRAM. There is hereby 23
authorized for the Auditor of State - Unclaimed Property Program for the 24
2026-2027 fiscal year, the following maximum number of part-time or temporary 25
employees, to be known as "Extra Help", payable from funds appropriated 26
herein for such purposes: three (3) temporary or part-time employees, when 27
needed, at rates of pay not to exceed those provided in the Uniform 28
Classification and Compensation Act, or its successor, or this act for the 29
appropriate classification. 30
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SECTION 6. APPROPRIATION - UNCLAIMED PROPERTY PROGRAM. There is hereby 32
appropriated, to the Auditor of State, to be payable from the State Central 33
Services Fund, for personal services and operating expenses of the Auditor of 34
State - Unclaimed Property Program for the fiscal year ending June 30, 2027, 35
the following: 36
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ITEM FISCAL YEAR 2
NO. 2026-2027 3
(01) REGULAR SALARIES $862,000 4
(02) EXTRA HELP 30,000 5
(03) PERSONAL SERVICES MATCHING 344,800 6
(04) MAINT. & GEN. OPERATION 7
(A) OPER. EXPENSE 713,000 8
(B) CONF. & TRAVEL 30,000 9
(C) PROF. FEES 1,120,000 10
(D) CAP. OUTLAY 25,000 11
(E) DATA PROC. 0 12
(05) DATA MATCH 700,000 13
TOTAL AMOUNT APPROPRIATED $3,824,800 14
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SECTION 7. APPROPRIATION - PAYMENT OF UNCLAIMED PROPERTY CLAIMS - CASH. 16
There is hereby appropriated, to the Auditor of State, to be payable from 17
cash funds as defined by Arkansas Code §19-4-801, for operating expenses and 18
the payment of claims of the Auditor of State - Unclaimed Property Program 19
for the fiscal year ending June 30, 2027, the following: 20
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ITEM FISCAL YEAR 22
NO. 2026-2027 23
(01) OPERATING EXPENSES $2,500 24
(02) PAYMENT OF UNCLAIMED PROPERTY CLAIMS 50,000,000 25
TOTAL AMOUNT APPROPRIATED $50,002,500 26
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SECTION 8. APPROPRIATION - PAYMENT OF UNCLAIMED MINERAL PROCEEDS - 28
CASH. There is hereby appropriated, to the Auditor of State, to be payable 29
from cash funds as defined by Arkansas Code §19-4-801, for operating expenses 30
and the payment of claims for abandoned mineral proceeds of the Auditor of 31
State for the fiscal year ending June 30, 2027, the following: 32
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ITEM FISCAL YEAR 34
NO. 2026-2027 35
(01) OPERATING EXPENSES $500 36
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(02) PAYMENT OF CLAIMS FOR ABANDONED 1
MINERAL PROCEEDS 2,500,000 2
TOTAL AMOUNT APPROPRIATED $2,500,500 3
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SECTION 9. SPECIAL LANGUAGE. NOT TO BE INCORPORATED INTO THE ARKANSAS 5
CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW. 6
TRANSFER PROVISION. After receiving approval from the Chief Fiscal Officer of 7
the State, and prior review by the Arkansas Legislative Council or Joint 8
Budget Committee, the Auditor of State is authorized to transfer 9
appropriation from any line item authorized in Operations to any other line 10
item authorized in Operations and the Agency is authorized to transfer 11
appropriation from any line item authorized in Unclaimed Property Program to 12
any other line item authorized in Unclaimed Property Program. 13
The provisions of this section shall be in effect only from July 1, 2025 14
2026 through June 30, 2026 2027. 15
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SECTION 10. SPECIAL LANGUAGE. NOT TO BE INCORPORATED INTO THE ARKANSAS 17
CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW. 18
POSITION REQUIREMENTS. The Internal Auditor shall hold and maintain an 19
active certification as a Certified Internal Auditor, with the Institute of 20
Internal Auditors, or a Certified Public Accountant license in good standing 21
in the state of Arkansas. 22
The provisions of this section shall be in effect only from July 1, 23
2025 2026 through June 30, 2026 2027. 24
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SECTION 11. COMPLIANCE WITH OTHER LAWS. Disbursement of funds 26
authorized by this act shall be limited to the appropriation for such agency 27
and funds made available by law for the support of such appropriations; and 28
the restrictions of the State Procurement Law, the General Accounting and 29
Budgetary Procedures Law, the Revenue Stabilization Law, the Regular Salary 30
Procedures and Restrictions Act, or their successors, and other fiscal 31
control laws of this State, where applicable, and regulations promulgated by 32
the Department of Finance and Administration, as authorized by law, shall be 33
strictly complied with in disbursement of said funds. 34
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SECTION 12. LEGISLATIVE INTENT. It is the intent of the General 36
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Assembly that any funds disbursed under the authority of the appropriations 1
contained in this act shall be in compliance with the stated reasons for 2
which this act was adopted, as evidenced by the Agency Requests, Executive 3
Recommendations and Legislative Recommendations contained in the budget 4
manuals prepared by the Department of Finance and Administration, letters, or 5
summarized oral testimony in the official minutes of the Arkansas Legislative 6
Council or Joint Budget Committee which relate to its passage and adoption. 7
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SECTION 13. EMERGENCY CLAUSE. It is found and determined by the 9
General Assembly, that the Constitution of the State of Arkansas prohibits 10
the appropriation of funds for more than a one (1) year period; that the 11
effectiveness of this Act on July 1, 2026 is essential to the operation of 12
the agency for which the appropriations in this Act are provided, and that in 13
the event of an extension of the legislative session, the delay in the 14
effective date of this Act beyond July 1, 2026 could work irreparable harm 15
upon the proper administration and provision of essential governmental 16
programs. Therefore, an emergency is hereby declared to exist and this Act 17
being necessary for the immediate preservation of the public peace, health 18
and safety shall be in full force and effect from and after July 1, 2026. 19
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/s/Joint Budget Committee 21
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