1. Expenditure Transparency Websites Chandra Robinson Chandra.Robinson@adhe.edu 501-371-2024

2. 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.

3. Expenditure Data Includes 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.

4. 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

5. 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

6. Timeline July – October 2011 January 2012 April 2012June 2011 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

7. 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