Opinion No.

Charles L. Robinson, CPA Legislative Joint Auditing Committee State Capitol, Room 172 Little Rock, Arkansas 72201

Dear Mr. Robinson:

This is in response to your request for an opinion on the following questions:

1. May the Insurance Department pay an individual performing the duties of the Liquidation and Rehabilitation Officer from unappropriated cash funds under the authority of Ark. Stat. Ann. 66-4814(6) (Repl. 1980), or must such individual be paid in accordance with Act 680 of 1987?

2. Are the individuals paid under the authority of Ark. Stat. Ann. 66-4814(6) (Repl. 1980) considered state…