Arkansas Code
Chapter 77 - Local Fiscal Management Responsibility Act
§ 14-77-102. Definitions

As used in this chapter:
(1) “Executive officer” means the following for the applicable political subdivisions:
(A) For school districts, an “executive officer” is the superintendent of the school or the executive director of the education service cooperative;
(B) For municipalities, an “executive officer” is the mayor, city manager, or city administrator; and
(C) For counties, an “executive officer” is the elected official exercising administrative control over a particular county employee;

(2) “Fiscal responsibility and management laws” means the following laws, as amended, and as applicable to the following subdivisions:
(A) Counties:
(i) County government, Arkansas Constitution, Amendment 55;
(ii) County Records Retention, § 13-4-301 et seq.;
(iii) Legislative Procedures (County), § 14-14-901 et seq.;
(iv) Executive Powers (County), § 14-14-1101 et seq.;
(v) Personnel Procedures (County), § 14-14-1201 et seq.;
(vi) Officers (County), § 14-15-101 et seq.;
(vii) Sale of county property generally, § 14-16-105, and sale of surplus property, § 14-16-106;
(viii) County Funds, § 14-21-101 et seq.;
(ix) County Purchasing Procedures, § 14-22-101 et seq.;
(x) Claims Against Counties, § 14-23-101 et seq.;
(xi) County Warrants, § 14-24-101 et seq.;
(xii) The Arkansas County Accounting Law of 1973, § 14-25-101 et seq.;
(xiii) Correction of errors (on tax books), § 26-28-111;
(xiv) Settlement and payment of taxes: Time for payment, § 26-39-201; and
(xv) Review of audit reports by legislative governing bodies, § 10-4-219 [repealed];

(B) Municipalities:
(i) Prohibited actions by municipal council members or municipal officials and employees: Interest in offices or contracts, etc. by council members prohibited, § 14-42-107, and Prohibited actions by municipal officials or employees — Penalty, § 14-42-108;
(ii) Powers and Duties Generally (of municipal officers), § 14-43-501 et seq.;
(iii) Purchase, lease, and sale of real and personal property: Purchase, lease, and sale authorized, § 14-54-302;
(iv) Cities of the first class generally: Fiscal Affairs of Cities and Incorporated Towns, § 14-58-101 et seq.;
(v) The Arkansas Municipal Accounting Law, § 14-59-101 et seq.;
(vi) The Arkansas Municipal Water and Sewer Department Accounting Law, § 14-237-101 et seq.;
(vii) The Arkansas District Courts Accounting Law, § 16-10-201 et seq.; and
(viii) Review of audit reports by legislative governing bodies, § 10-4-418;

(C) Schools:
(i) School disbursing officer: Organization — Disbursing officer, § 6-13-618;
(ii) School district treasurer: District Treasurer, § 6-13-701 et seq.;
(iii) The Arkansas Teachers' Salary Law, § 6-17-901 et seq.;
(iv) School finance acts: Finances, § 6-20-101 et seq.;
(v) School's acquisition of commodities: Acquisition of Commodities Generally, § 6-21-301 et seq.; and
(vi) Review of audit reports by boards, § 6-1-101(d) and § 10-4-208(d)[repealed];

(D) The following laws are applicable to some or all of the political subdivisions:
(i) Limitation on legislative and taxing power — Local bond issues, Arkansas Constitution, Article 12, § 4;
(ii) Political subdivisions not to become stockholders in or lend credit to private corporations, Arkansas Constitution, Article 12, § 5;
(iii) Lending credit — Bond issues — Interest-bearing warrants, Arkansas Constitution, Article 16, § 1;
(iv) Levy and appropriation of taxes, Arkansas Constitution, Article 16, § 11;
(v) Local Capital Improvement Bonds, Arkansas Constitution, Amendment 62;
(vi) Revenue Bonds, Arkansas Constitution, Amendment 65;
(vii) Clerks of courts, collection and settlement, additional fees, investment of moneys held in trust:
(a) Fines, penalties, taxes, etc. — Collection and settlement — Accounting — Audit and adjustment, § 16-20-106;
(b) Collection and payment of additional fees — Use of funds, § 16-20-107 [repealed]; and
(c) Investment of moneys held in trust — Disposition of funds, § 16-20-108;

(viii) Depositories for Public Funds, § 19-8-101 et seq.;
(ix) Public Works, § 22-9-101 et seq.; and
(x) The Local Fiscal Management Responsibility Act, § 14-77-101 et seq.;

(3) “Knowingly” means that a person is aware or should have been aware that his or her conduct will violate the fiscal responsibility and management laws;
(4) “Political subdivision” means any county, municipality, or school district of the State of Arkansas; and
(5) “Public officer or employee” means any officer or employee of a county, municipality, or school district located in the State of Arkansas.