The Arkansas general assembly meets every other year for a “Fiscal Session” to pass appropriation bills. These appropriation bills grant the authority for specific agencies/departments to spend taxpayer money on specific line-items. The “Fiscal Session” is the culmination and full legislative process for the budgeting and spending of taxpayer money. The fiscal session is only for appropriation bills, unlike the regular legislative session which takes place every other year in odd numbered years. The Arkansas constitution, Article 5, Section 5 lays out the details of the Fiscal Session and what can take place during the session. This quiz will highlight what the Fiscal Session is, its history, and the process of spending taxpayer money in Arkansas.