Title 14, Local Government

No moneys appropriated by the county quorum court from a tax levied or from any other source shall be paid out of the county treasury, except on an order duly made by the county court, while in session, and entered upon the records of its proceedings.

(a) (1) (A) Before any account, claim, demand, or fee bill shall be allowed by any county court, the court shall require the person, or his or her legal representative, claiming it to be due, to attach to the county claim for payment an itemized listing or numbered invoice which …

(a) (1) It is unlawful for any county court to allow any greater sums for any account, claim, demand, or fee bill against the county than the amount actually due, estimating one dollar ($1.00) in county warrants as at par with one dollar ($1.00) in lawful money of the United Stat…

(a) (1) It shall be the express duty of the prosecuting attorney in each respective judicial district in this state to enforce, without requiring affidavits of information, the terms and conditions of Arkansas Constitution, Amendment 10, wherein it is provided, among other things…

(a) The county courts are prohibited from auditing an officer and from allowing to any officer any fee or allowance not specifically allowed the officer by law, and in no case shall constructive fees be allowed to or paid officers by any county. (b) Any person violating this sect…

(a) (1) Whenever any claim of any person for services rendered any county in this state or material furnished shall have been adjusted and allowed by the county court and ordered paid, it shall be the duty of the person for whom the allowance shall have been made to call on the c…

The provisions of this subchapter shall not be applicable to any county in this state having a county comptroller established pursuant to legislative act.

Any person violating this subchapter is guilty of a Class A misdemeanor. In addition, any county official violating this subchapter is guilty of malfeasance in office and upon conviction shall be removed from office.

(a) Any person, firm, partnership, corporation, or association having a claim against any county of this state for commodities, services, labor, goods and supplies, except sundry supplies used in the administration of the county offices, and materials, equipment, machinery, or an…

(1) The journals required under § 14-23-203 shall include the following information with respect to each claim filed:(1) The claim number, to be listed consecutively;(2) The date the claim is filed;(3) The name and address of the person or firm presenting the claim;(4) The amount…

(a) (1) Upon receipt of any claim against the county, the county clerk shall examine the claim and determine the appropriate fund from which it would be payable and if the claim is supported by an appropriation.(2) The clerk shall record the claim in the appropriate journal as pr…

(a) (1) The county clerk shall not present a claim later than fifteen (15) days, holidays excepted, from the date on which the claim is received and recorded. Within thirty (30) days from the date on which the claim is presented to the court, the court shall enter an order approv…

(a) All warrants or checks issued by the county clerk of any county in this state on order of the county court for the payment of any claim in any journal provided under § 14-23-203 shall be issued in the order in which the claim appears in the appropriate journal. (b) The clerk …

(a) It shall be unlawful for the county court to approve any claim for the payment of rent on equipment and machinery used by the county, and it shall be unlawful for the county clerk to issue any warrant for the payment of any such claim which may have been allowed by the court,…

(a) Whenever any allowance has been approved by any county court, in accordance with §§ 14-23-104 and 14-23-105, when requested by the person in whose favor allowance has been approved or any person authorized to receive it, the county clerk shall issue a warrant or check on the …

A county warrant shall be in the following form: “No. . . . . . . . . . . . . . Treasurer of the County of . . . . . . . . . . pay to . . . . . . . . . . . . . ., or order . . . . . . . . . . . . . . dollars, out of any money in the treasury appropriated for county expenditures (…

County warrants shall be signed by the clerk of the county court and shall be numbered progressively throughout the year, commencing on January 1 in each year.

(a) Each clerk of the county court shall keep a register of all warrants issued, in which he or she shall set forth the numbers, date, name of person in whose favor drawn, on what account, and the amount thereof. (b) The register may be in the following form: AMOUNT NO. | DATE | …

It shall be the duty of the county court of each county, on application of any person holding scrip against the county, to cancel the scrip and cause warrants to be issued therefor in accordance with the provisions of this subchapter.

When any person shall produce proof, to the satisfaction of the county court, that he or she has lost any one (1) or more county certificates or scrip of any certain amount owned by him or her and that it has not been paid over on settlement with the county treasury, it shall be …

(a) If, upon adjudication of any warrant by the county court, the warrant shall be found to have been fraudulently or wrongfully issued, without due authority from the court, the court shall endorse that fact thereon and cause it to be deposited, without renewal, in the office of…

All county scrip, and every warrant issued in cancellation of any county scrip in any county of this state, according to the provisions of § 14-24-105, shall be redeemed and paid by the county treasurer in the order of their number and date. No scrip or warrants shall be thus dis…

All county scrip and warrants drawn on the county treasury in any county in this state shall be received, irrespective of their number and date, in payment of all taxes, duties, fines, penalties, and forfeitures accruing to the county.

It shall be the duty of the county clerk of each county in the State of Arkansas to enter in a book, to be provided by him or her for that purpose, the amount, number, and date of all redeemed scrip or warrants that may have been cancelled, so as to show at all times the full amo…

Whenever the county court of any county in this state may deem it expedient to call in the outstanding scrip of the county in order to redeem, cancel, reissue, or classify the scrip under existing laws, or for any other lawful purpose, it shall be the duty of the court to make an…

It shall be the duty of the clerk of the county court to furnish the sheriff of the county with a true copy of the order of the court within ten (10) days after the adjournment of the court. Then it shall be the duty of the sheriff to notify the holders of the county scrip to pre…

All persons who shall hold any scrip of the county and neglect or refuse to present it, as required by the order of the county court of the county and the notice as provided in §§ 14-24-114 and 14-24-115, shall thereafter be forever debarred from deriving any benefits from their …

Every year the county court of any county in this state may call in the outstanding scrip or warrants of the county for the purposes of cancelling and reissuing them.

When the scrip or warrants so called in shall be presented to the county court, it shall be the duty of the court to examine them thoroughly and to reject all such evidences of indebtedness, as in their judgment, their county is not justly and legally bound to pay, subject to app…

(a) Every two (2) years, all scrip outstanding and unredeemed in any county of the state shall be presented for adjudication to the county court of the county, and if found to be genuine and properly issued, warrants shall be issued upon the county treasurer in cancellation there…

(a) (1) Checks issued by a county of this state drawn upon the county treasurer are valid and redeemable only for a period of six (6) months from the date of issuance.(2) Checks issued by a county shall contain on the face of the check the following words: “This check void after …

(a) A disbursement of county funds used for a payment to a federal or state governmental entity or to a creditor by order of a court of competent jurisdiction may be made by electronic funds transfer if the:(1) Claim has been submitted and approved through the county claim proces…

It is the intent of this subchapter to allow the counties to change and modernize, to better comply with current business and banking practices, the warrant system as a means of payment of claims against counties, but all other provisions and procedures required by law relative t…

(a) Effective July 9, 1975, any county may modify the warrant system as a means of payment of claims properly presented and allowed against counties of this state to better comply with current business and banking practices. (b) All claims properly presented and allowed by the re…

(a) In implementing the procedures as set forth in §§ 14-24-204 and 14-24-205, the county treasurer and county clerk must jointly petition the county court for approval of such implementation, and none of the procedures set forth shall be followed without court approval. (b) Adop…

(a) (1) It is the intent of this subchapter that after a claim has been properly presented to a county court with a proper certification and itemization thereof, as provided by law, then upon approval the county clerk may cause a check to be prepared in payment of the claim. This…

(a) If a county should adopt the payment by check system, the county treasurer shall maintain a check disbursement record which shall be a book or file of the duplicate copies of checks issued by the treasurer, arranged in numerical sequence. This book or file shall provide a det…

(a) It is the intent of this subchapter to allow that all claims duly verified and allowed against the school districts of this state may be handled in accordance with the following procedure:(1) The ex officio financial secretary of the school district may cause a check to be pr…

This subchapter shall be known and cited as the “Arkansas County Accounting Law of 1973”.

All county officials of this state who receive public funds by virtue of their office shall maintain all public funds in depositories approved for such purposes by law. The funds shall be maintained in these depositories in the name of the county office, with the official's name …

(a) All funds received by a county official by virtue of his or her official position shall be deposited intact to the accounts authorized in § 14-25-102. This section shall apply to all public funds coming into the hands of the official, including, but not limited to, the follow…

(a) All disbursements of county funds, except as noted in § 14-24-121, § 14-25-105, and § 14-25-112(b)(2), shall be made by prenumbered checks drawn upon the bank account of that county official. (b) The checks shall be of the form normally provided by commercial banking institut…

(a) County officials are permitted to establish petty cash funds, so long as the funds are maintained on the basis set forth in this section. (b) (1) The establishment of a petty cash fund must be approved by the county quorum court.(2) (A) In establishing a petty cash fund, a ch…

(a) (1) All county officials shall establish by major category and maintain, as a minimum, an itemized listing of all fixed assets owned by, or under the control of, their offices.(2) Each county official shall maintain the listing unless the quorum court designates one (1) count…

(a) All county officials maintaining bank accounts as prescribed in § 14-25-102 shall reconcile, on a monthly basis, the bank balance to the book balance. (b) The reconciliations shall take the following form: County of .............. Date .............. Amount Per Bank Statement…

(a) (1) All items of income, except as noted in subsection (b) of this section, are to be formally receipted by the use of prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment.(2) In the use of prenumbered receipts the following min…