Title 14 — Local Government

(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:Click here to view form.

(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…

(a) (1) The county clerk shall maintain all bank accounts and records of accounts as prescribed by law in reference to the duties of his or her office. In addition, the clerk shall maintain separate records and separate bank accounts for fee accounts and for accounts pertaining t…

(a) The sheriff, in addition to following the procedures and requirements of §§ 14-25-101 — 14-25-108, shall establish and maintain a cash receipts journal and a cash disbursements journal for each bank account. (b) (1) Checks written shall be recorded in a cash disbursements jou…

(a) The collector, in addition to following the procedures and requirements of §§ 14-25-101 — 14-25-108, shall establish and maintain a system of bookkeeping that meets the minimum requirements of a cash receipts journal and a cash disbursements journal for the recording and disb…

(a) (1) The county treasurer shall receive and receipt all revenue payable to the county treasury and pay and disburse the revenue on checks drawn by order of the county court.(2) The treasurer shall keep a true and accurate account of all revenue received and disbursed and a tru…

A.C.A. § 14-25-115Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) (1) The circuit clerk shall maintain all bank accounts and records of bank accounts as prescribed by law in reference to the duties of his or her office. In addition, the circuit clerk shall maintain separate records and separate bank accounts for fee accounts and for account…

(a) (1) The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office.(2) The bank account shall be maintained as prescribed in § 14-25-102, and the provisions of §§ 14-25-103, 14-25-104, 14-25-107, and 14-25-10…

(a) (1) The county judge shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office.(2) The bank account shall be maintained as prescribed in § 14-25-102, and the provisions of §§ 14-25-103, 14-25-104, 14-25-107, and 14-2…

(a) The county official responsible for the payment of payroll taxes and Arkansas Public Employees' Retirement System contributions of county employees shall provide evidence of payment of payroll taxes and retirement system contributions to the:(1) County judge;(2) County clerk;…

(a) As used in this section, “responsible management entity” means a wastewater treatment system service provider organized and operating under this section. (b) A nonprofit corporation formed for the purpose of providing responsible management of wastewater treatment systems whe…

(a) All counties shall be required to provide workers' compensation coverage for their officials, employees, and municipal volunteer fire-fighters. (b) Coverages shall be provided for losses incurred while performing work for the county. (c) Individuals convicted of a criminal of…

(a) This chapter shall be effective July 1, 1985. (b) (1) Claims incurred prior to July 1, 1985, shall continue to be the responsibility of the state.(2) Claims incurred on and after July 1, 1985, shall be the responsibility of the counties. (1) Claims incurred prior to July 1, 1…

(a) County quorum courts shall be responsible for providing the workers' compensation coverage required by this chapter. (b) Each county quorum court is authorized to require reimbursement of its general fund on a pro rata basis from the budgets of its various county departments …

(a) Counties may provide workers' compensation coverage either through private carriers or through one (1) or more self-funding groups. (b) Self-funding groups established for this purpose shall meet the following requirements:(1) Any self-funding group established to provide cov…

(a) It is the purpose of this chapter to require the executives of all political subdivisions of each county to meet on a regular basis for the purpose of encouraging cooperation by the various local government jurisdictions within each county in the most efficient use of their m…

(a) There is established within each county of this state a county intergovernmental cooperation council to facilitate cooperation among all the local government subdivisions of each county, to encourage the efficient use of local government resources, and to eliminate the duplic…

(a) A county intergovernmental cooperation council shall meet at least one (1) time annually. (b) Meetings of the council shall be open to the public and held in a public meeting room. (c) Meetings of the council shall be at the call of the chair unless a majority of the council'…

(a) At least one (1) time annually, the county intergovernmental cooperation council shall review the delivery of services by the various local government subdivisions within the county in the following areas:(1) Law enforcement services;(2) Fire protection services;(3) Jail faci…

A.C.A. § 14-27-105Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(1) As used in this chapter, unless the context otherwise requires:(1) “Volunteer public safety organization” means:(A) A county organization for emergency services formed pursuant to the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq.;(B) A sheriff's auxiliary forme…

(a) The county governments of this state are authorized to provide workers' compensation coverage pursuant to this chapter for personal injury, disability, or death of volunteer public safety workers while actually engaged in performing volunteer public safety duties. (b) Any vol…

Any insurer or other entity providing workers' compensation coverage to a county shall offer coverage for volunteer public safety workers on the same terms as for county employees.

All corporations which existed when the Arkansas Constitution of 1874 took effect for the purpose of municipal government, and described or denominated in any law then in force, are organized into cities of the first and second class, as the case may be, and incorporated towns wi…

(1) In respect to the exercise of certain corporate powers and to the number, character, powers, and duties of certain officers, municipal corporations are divided into the following classes:(1) Cities of the first class;(2) Cities of the second class; and(3) Incorporated towns. …

(a) (1) All municipal corporations having over two thousand five hundred (2,500) inhabitants shall be deemed cities of the first class.(2) All cities having five hundred (500) inhabitants or more and fewer than two thousand five hundred (2,500) inhabitants shall be deemed cities …

(a) All cities, which at the last federal census had, or now have, a population exceeding two thousand five hundred (2,500) inhabitants shall be deemed cities of the first class. (b) All cities which, at any future federal census, or any census which may be taken in pursuance of …

(a) Any incorporated town of the State of Arkansas which, at any future federal census, or any census taken under the authority of the State of Arkansas, shall be found to have a population exceeding five hundred (500) persons who shall be inhabitants of the town and less than tw…

The Board of Municipal Corporations shall consist of the Auditor of State, Secretary of State, and Attorney General. The Secretary of State shall be president.

(a) (1) It shall be the duty of the Governor, the Auditor of State, and the Secretary of State, or any two (2) of them, to ascertain from the federal census and census provided for by law of this state, what cities of the second class are entitled to become cities of the first cl…

(a) The Auditor of State, Secretary of State, and Attorney General may declare incorporated towns cities of the second class, and cities of the second class cities of the first class, between the periods fixed in § 14-37-107(a), upon application from any incorporated town or city…

(a) (1) If a city or incorporated town desires to be made a city of the first class or a city of the second class, or if it is deemed necessary to determine the number of inhabitants within the city or incorporated town for any purpose, on petition of ten (10) qualified voters of…

(a) (1) Before the enumerators shall enter upon their duties, they shall make and subscribe to an oath to well and faithfully perform their duties, and their return shall be taken as true.(2) (A) However, the returns so made by the census enumerators shall be filed in the office …

(a) Whenever the last federal census shows that any city of the first class has fewer than two thousand five hundred (2,500) inhabitants and that any city of the second class has fewer than five hundred (500) inhabitants, the city may be reduced to a city of the second class or t…

(a) (1) Any incorporated town in this state may become a city of the second class by the adoption and publication of an ordinance, duly adopted and published as provided by law, converting the incorporated town into a city of the second class. However, after the adoption and publ…

Whenever any law of this state provides that the provisions of it shall apply to any city within a defined population classification, it is declared to be the intent of the General Assembly that, in the event any city to which the law was applicable at the time of the enactment o…

(a) Whenever the most recent federal decennial census shows that any city of the first class has less than seven thousand five hundred (7,500) inhabitants, the city may be reduced to a city of the second class upon the adoption of an ordinance by the council of the municipal corp…

(a) (1) When the inhabitants of a part of any county not embraced within the limits of any city or incorporated town shall desire to be organized into a city or incorporated town, they may apply, by a petition in writing, signed by the greater of either two hundred (200) or a maj…

A.C.A. § 14-38-102Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) (1) Every incorporation hearing under this chapter shall be public and may be adjourned from time to time.(2) Any person interested may appear and contest the granting of the prayer of the petition, and affidavits in support of or against the petition, which may be prepared a…