FAQs We answer some of your Frequently Asked Questions!
How much of the anticipated revenues may the county appropriate each year?
Question: How much of the anticipated
revenues may a county appropriate each year?
Answer: The county quorum court shall
specify the amount of appropriations for each purpose in dollars and cents, and the total amount of appropriations for all county or district purposes for any one year shall not exceed 90 percent of the anticipated revenues for that year, except for federal or state grants overseen by counties for which the court may appropriate up to 100 percent of the antici- pated revenues for that year. For revenues to qualify as a grant the county must demonstrate that the state or federal agency characterized the revenues as a grant. In any county in which a natural disaster, including but not limited to a flood or tor- nado, results in the county’s being declared a disaster area by the Governor or an appropriate official of the United States government, the quorum court of the county may appropriate in excess of 90 percent of anticipated revenues. Any appropriation of funds in excess of 90 percent of anticipated revenues shall be made only for street cleanup and repair, collection, transportation and disposal of debris, repair or replacement of county facilities and equip- ment, and other projects or costs directly related to or resulting from the natural disaster. In any county in which sales and use tax
revenues have been dedicated for a specific purpose, the quorum court of the county may appropriate up to 100 percent of anticipated revenues from the dedicated sales and use tax, provided that any appropriation of funds up to 100 percent of anticipated revenues shall be made and expended only for the dedicated specific purpose of the tax. This shall not apply to dedicated revenues that have been pledged for bonds or include general sales and use tax revenues. (ACA 14-20-103)
Question: Is the county expected to pre- pare and publish a financial report?
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Answer: The Clerk of the county court shall make out or cause to be made out a full and complete annual financial report of the county using the financial records of the County Clerk and County Treasurer, giving a beginning cash balance, the amount of revenue from each source classification, the amount expended during the fiscal year for all purposes, and an ending cash balance.
The annual county financial report shall include all operating accounts of the county for which the quorum court has appropri- ating control. The annual county financial report shall include a statement of the bonded indebtedness and short-term indebtedness of the county. The Clerk of the county court shall cause to be published one time in one newspaper published in the county the annual financial report of the county. The report shall be pub- lished between Jan. 15 and Feb. 15 of each year for the previous fiscal year of the county. If no newspaper is published in such county, then the financial report is to be published in a newspaper having the largest circulation in the county. (ACA 12-21-102)
Question: Is the county required to main- tain a list of the fixed assets?
Answer: All county officials shall estab-
lish by major category and maintain, as a minimum, an itemized listing of all fixed assets owned by, or under the control of, their offices. Each county official shall maintain the list- ing unless the quorum court designates one county official or employee of the county to be responsible for maintaining the list for the county.
Each county official shall total the listing
by category with a total of all categories. The categories of fixed assets may include without limitation, land, buildings, motor vehicles, and equipment. The listing shall contain as a mini- mum the property item number, if used by the
David Morris
county, a brief description, a serial number, if available, the location of property, the date of acquisition, and the cost of the property. The fixed asset records shall constitute a
part of the general records of the county and, accordingly, shall be made available for utiliza- tion by the auditor at the time of audit. (ACA 14-25-106)
Question: May a county employ an envi-
ronmental officer? Answer: Each county within this state may
employ an environmental officer who shall inspect all landfills within the county, insure compliance with all environmental ordinances, collect evidence of noncompliance and pres- ent such evidence to the prosecuting attorney. This officer shall issue citations for violation of any county ordinance prohibiting dumping of waste, garbage, litter, or any hazardous materi- als throughout the county. The environmental officer may complete the training course for law enforcement officers at the Law Enforcement Training Academy. After satisfactory completion of said course the environmental officer shall be a law enforce- ment officer.
After completing the training course at the
Law Enforcement Training Academy, the envi- ronmental officer may carry firearms, execute and serve any warrant or other processes issued under the authority of the county pertaining to violations of county ordinances concerning environmental protection, and make arrests and issue citations for violations of county ordinances concerning environmental protec- tion. (ACA 14-15-102)
(David Morris served at AAC in various roles
through 2010; he retired Dec. 31 to assume the position of Mayor of Searcy, his hometown)
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