Title 14 — Local Government
192 chapters · 901 sections in this title.
Ark. Code Ann. § 14-21-101 Comprehensive financial management system
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(a) (1) In order to provide necessary financial information for the county judge, the members and committees of the county quorum court, and other interested officers and departments of the county, the Legislative Auditor is authorized and directed to develop a comprehensive fina…
Ark. Code Ann. § 14-21-102 Annual financial report of county
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(a) (1) The county clerk or county comptroller and the county treasurer shall cause to be made out a full and complete annual financial report of the county, in the form of a statement of revenues, expenditures, and changes in fund balances, using the financial records of the cou…
Ark. Code Ann. § 14-21-103 [Repealed.]
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A.C.A. § 14-21-103Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 14-21-104 County funds in State Treasury
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(a) (1) Whenever there is any money or funds of any kind, from whatever source derived, in the State Treasury belonging to any county, the county court of the county shall make an order authorizing and directing the county treasurer to draw them.(2) Upon the county treasurer pres…
Ark. Code Ann. § 14-21-105 Funds in closed banks
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(a) Where various funds of counties are on deposit in a closed bank and the bank could be reopened by agreements for deferred payments of deposits, the county court of any county in which any closed bank is situated is authorized, by proper order of the county court, to consent t…
Ark. Code Ann. § 14-21-106 Surplus funds
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When any surplus is left remaining unexpended and unappropriated in the county general fund, the county road fund, the school fund, or any other special fund provided by law from any previous year, the county court of any such county is authorized, by proper order made and entere…
Ark. Code Ann. § 14-21-107 [Repealed.]
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A.C.A. § 14-21-107Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 14-21-108 [Repealed.]
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A.C.A. § 14-21-108Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 14-21-109 Abolished positions — Transfer of designated funds
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If county funds are designated for a specific position in the county and the position is subsequently abolished, the county court, by appropriate order, may transfer any remaining balance of county funds designated for that purpose to the county general revenue fund to be used fo…
Ark. Code Ann. § 14-21-201 Establishment of drug enforcement fund
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(a) Ordinance. Each quorum court may by ordinance establish a drug enforcement fund. The ordinance shall set a maximum amount for the fund, not to exceed fifty thousand dollars ($50,000). The drug enforcement fund shall be administered by the county sheriff in accordance with the…
Ark. Code Ann. § 14-21-202 Restrictions on use of funds
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(a) Drug enforcement funds shall be used only for direct expenses associated with the investigation of the criminal drug laws of this state, including without limitation:(1) The purchase of evidence;(2) The payment of informants;(3) The relocation or security of witnesses, or bot…
Ark. Code Ann. § 14-21-203 Approval of claims by county judge
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(a) After a quorum court has approved a proper ordinance establishing a drug enforcement fund, set the maximum amount of the fund, and appropriated funds for the fund, the county judge may approve a county claim for the initial establishment of the drug enforcement fund. (b) If a…
Ark. Code Ann. § 14-21-204 Accounting records
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Accounting records shall be maintained by the sheriff's office for the receipt, disbursement, accounting, and documentation of funds according to the written procedures established by the Division of Legislative Audit.