AR SB671

Requires each cabinet-level state department to submit a written report to the Governor, Secretary of the Department of Transformation and Shared Services, and Arkansas Legislative Audit by August 1 each year detailing cost savings achieved.

Reports must include cash expenditures for the current and prior fiscal years categorized by appropriation classifications, calculated differences between years, itemized cost savings, and explanations of whether savings resulted from the Transformation and Efficiencies Act of 2019 or other causes.

Departments must retain documentation sufficient to permit audit or review by Arkansas Legislative Audit of all itemized cost savings.

Arkansas Legislative Audit must review each report, conduct verification procedures, and submit written findings to the Legislative Joint Auditing Committee, Legislative Council cochairs (or Joint Budget Committee cochairs if legislature is in session), the Governor, and the department secretary.

Declares an emergency effective upon Governor approval, allowing the bill to take immediate effect to ensure continuous oversight of state government reorganization and expenditures.