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192 chapters · 4,300 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. § 14-21-104 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…