Arkansas Code
Subchapter 1 - General Provisions
§ 14-23-107. Enforcing provisions against allowances in excess of revenues

(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, that no county judge, county clerk, or other county officer shall sign or issue any scrip or warrant, or make any allowance for any purpose whatsoever, or authorize the issuance of any contracts or other scrip or other evidence of indebtedness in excess of the revenue received from all sources.
(2) Included within the terms and conditions of Arkansas Constitution, Amendment 10, are county turnback funds of every kind and character for any current fiscal year.

(b)
(1) If any prosecuting attorney or deputy prosecuting attorney in any judicial district of this state fails to enforce the provisions of Arkansas Constitution, Amendment 10, and the application of its terms and conditions to all turnback funds flowing to any county of the state, he or she shall be liable to impeachment in office.
(2) In order that the prosecuting attorney and deputy prosecuting attorney can carry out their duties as prescribed in this section, the county treasurer of each county shall provide upon request to the prosecuting attorney or deputy prosecuting attorney of the judicial district in which the county is located a copy of the financial report which the county treasurer is required by § 14-20-105 to file with the quorum court of the county.

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