Expenditure Transparency Websites

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Chandra RobinsonChandra.Robinson@adhe.edu

501-371-2024

New Legislation

Act 1163 creates A.C.A. 6-61-135 to require each state-supported institution of higher education to present expenditure data on a website operated by the state-supported institution of higher education.

Designates ADHE to promulgate rules, develop guidelines and work with the institutions of higher education to implement the law.

Expenditure DataIncludes information regarding the spending of public funds that

adequately identifies the following:• Purpose• Amount• Payor• Vendor

If such disclosure is permissible under the Arkansas Freedom of Information Act of 1967, § 25-19-101 et seq., and federal laws or regulations

Note: It does not include expenses of pending litigation.

Website• Updated on a regular basis to present expenditure data for the current

fiscal year and prior year’s annual expenditures, starting with the 2013 fiscal year

• Expenditure data must be retained for each state fiscal year, starting with the 2013 fiscal year, until ten (10) years of expenditure data are available

• Must retain at least ten (10) years of expenditure data

Differences from AR Transparency Act 303

• Expenditures include those held in the State Treasury or commercial bank accounts and are reported by:­ Budget classification­ General ledger codes

• Other items reported:­ Revenue­ Compensation of state employees­ Bonded indebtedness­ Payments to city and county governments

Timeline

• July­–­October­2011

• January­2012

• April­2012• June­­2011

• August­

2012

Committee Formed

Committee meets to determine data

reporting requirements

Institutions will work with their IT and computer service departments

to set up queries and program pages

Test Websites

Expenditure data posted on websites

Examples of Websites

• Alabama Commission on Higher Education website

http://ache.state.al.us/Expenditure/Index.htm

• Louisiana Transparency and Accountability website

http://wwwprd.doa.louisiana.gov/LaTrac/portal.cfm