Arkansas Code
Subchapter 8 - County Treasurers
§ 14-15-805. Duties generally

It shall be the duty of each county treasurer to:
(1)
(A) Receive and give receipt for all moneys payable into the county treasury and to pay and disburse the moneys on warrants or checks drawn by order of the county court.
(B) Any nonrevenue receipts as defined in § 21-6-302(f)(2) shall be deposited into the same county fund from which the original expenditure was made;

(2)
(A) Refuse payment of any warrant or check that would cause a deficit balance in any special revenue account without an appropriated transfer of general funds to cover the deficit, except as provided in this section.
(B)
(i) A grant account that operates as a reimbursable grant fund may operate with a deficit balance if there is a county general fund cash balance or an appropriate special revenue fund cash balance sufficient to support the deficit.
(ii) When the grant moneys are received by the county, the moneys shall be receipted to the proper grant fund by the county treasurer.
(iii) Any remaining deficit balance at the conclusion of the grant cycle shall be brought to a zero balance with an appropriated transfer of general funds or an appropriated transfer from the applicable special revenue fund; and

(3)
(A) Maintain a positive general fund balance.
(B) The general fund shall include county general and any other ledger account on the treasurer's books accruable to county general.
(C) The treasurer shall refuse payment of any warrant or check that would cause a deficit balance of the general fund in aggregate.