Arkansas Code
Subtitle 2 - County Government
Chapter 21 - County Funds

Subchapter 1 - General Provisions

§ 14-21-101. Comprehensive financial management system - (a) (1) In order to provide necessary financial information for...

§ 14-21-102. Annual financial report. [Effective until January 1, 2020.] - (a) (1) The clerk of the county court and the...

§ 14-21-102. Annual financial report. [Effective January 1, 2020.] - (a) (1) The clerk of the county court and the...

§ 14-21-104. County funds in State Treasury - (a) (1) Whenever there is any money or funds of...

§ 14-21-105. Funds in closed banks - (a) Where various funds of counties are on deposit in...

§ 14-21-106. Surplus funds - When any surplus is left remaining unexpended and unappropriated in...

§ 14-21-109. Abolished positions — Transfer of designated funds - If county funds are designated for a specific position in...

Subchapter 2 - County Drug Enforcement Fund

§ 14-21-201. Establishment of drug enforcement fund - (a) Ordinance. Each quorum court may by ordinance establish a...

§ 14-21-202. Restrictions on use of funds - (a) Drug enforcement funds shall be used only for direct...

§ 14-21-203. Approval of claims by county judge - (a) After a quorum court has approved a proper ordinance...

§ 14-21-204. Accounting records - Accounting records shall be maintained by the sheriff's office for...