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State of Arkansas 1
95th General Assembly A Bill 2
Fiscal Session, 2026 SENATE BILL 71 3
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By: Joint Budget Committee 5
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For An Act To Be Entitled 8
AN ACT TO REAPPROPRIATE THE BALANCES OF CAPITAL 9
IMPROVEMENT APPROPRIATIONS FOR THE DEPARTMENT OF 10
COMMERCE - STATE INSURANCE DEPARTMENT; AND FOR OTHER 11
PURPOSES. 12
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Subtitle 15
AN ACT FOR THE DEPARTMENT OF COMMERCE - 16
STATE INSURANCE DEPARTMENT 17
REAPPROPRIATION. 18
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 21
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SECTION 1. REAPPROPRIATION - STATE BOARD OF EMBALMERS, FUNERAL 23
DIRECTORS, CEMETERIES AND BURIAL SERVICES. There is hereby appropriated, to 24
the Department of Commerce - State Insurance Department, to be payable from 25
the Development and Enhancement Fund, for the Department of Commerce - State 26
Insurance Department the following: 27
(A) Effective July 1, 2026, the balance of the appropriation provided 28
in Item (A) of Section 1 of Act 77 of 2025, for cemetery maintenance and 29
operations costs for insolvent, licensed perpetual care cemeteries that have 30
been in court ordered receivership or conservatorship for five (5) years or 31
more and acquisition costs of such cemetery not to exceed one thousand 32
dollars plus any necessary costs associated with the purchase or for grants 33
to be made to non-profit/government entity owners of perpetual care 34
cemeteries of historic nature or grants to be made to non-profit entities for 35
the care and improvement of perpetual care cemeteries of historic nature, in 36
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a sum not to exceed ................................................$101,000. 1
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SECTION 2. DISBURSEMENT CONTROLS. (A) No contract may be awarded nor 3
obligations otherwise incurred in relation to the project or projects 4
described herein in excess of the State Treasury funds actually available 5
therefor as provided by law. Provided, however, that institutions and 6
agencies listed herein shall have the authority to accept and use grants and 7
donations including Federal funds, and to use its unobligated cash income or 8
funds, or both available to it, for the purpose of supplementing the State 9
Treasury funds for financing the entire costs of the project or projects 10
enumerated herein. Provided further, that the appropriations and funds 11
otherwise provided by the General Assembly for Maintenance and General 12
Operations of the agency or institutions receiving appropriation herein shall 13
not be used for any of the purposes as appropriated in this act. 14
(B) The restrictions of any applicable provisions of the State 15
Purchasing Law, the General Accounting and Budgetary Procedures Law, the 16
Revenue Stabilization Law and any other applicable fiscal control laws of 17
this State and regulations promulgated by the Department of Finance and 18
Administration, as authorized by law, shall be strictly complied with in 19
disbursement of any funds provided by this act unless specifically provided 20
otherwise by law. 21
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SECTION 3. LEGISLATIVE INTENT. It is the intent of the General 23
Assembly that any funds disbursed under the authority of the appropriations 24
contained in this act shall be in compliance with the stated reasons for 25
which this act was adopted, as evidenced by the Agency Requests, Executive 26
Recommendations and Legislative Recommendations contained in the budget 27
manuals prepared by the Department of Finance and Administration, letters, or 28
summarized oral testimony in the official minutes of the Arkansas Legislative 29
Council or Joint Budget Committee which relate to its passage and adoption. 30
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SECTION 4. EMERGENCY CLAUSE. It is found and determined by the General 32
Assembly, that the Constitution of the State of Arkansas prohibits the 33
appropriation of funds for more than a one (1) year period; that the 34
effectiveness of this Act on July 1, 2026 is essential to the operation of 35
the agency for which the appropriations in this Act are provided, and that in 36
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the event of an extension of the legislative session, the delay in the 1
effective date of this Act beyond July 1, 2026 could work irreparable harm 2
upon the proper administration and provision of essential governmental 3
programs. Therefore, an emergency is hereby declared to exist and this Act 4
being necessary for the immediate preservation of the public peace, health 5
and safety shall be in full force and effect from and after July 1, 2026. 6
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