Browse Arkansas Code titles and sections
10-4-304. Laws within purview of subchapter.
Arkansas Code — all titles (historical 2020) · legal_authorities
10-4-304. Laws within purview of subchapter.
The fiscal management laws coming within the purview of this subchapter are as follows:
(1) Sections 14-25-101 — 14-25-114, and 14-25-115 [repealed];
(2) Sections 14-22-101 — 14-22-115;
(3) Section 14-16-105(b)-(e);
(4) Section 26-39-201;
(5) Section 26-35-1001 [repealed];
(6) Section 26-28-111(a);
(7) The County Government Code, § 14-14-101 et seq.;
(8) Sections 14-59-101 — 14-59-116;
(9) Sections 16-10-201 — 16-10-210;
(10) Section 22-9-203(a) and (b);
(11) Section 16-92-110 [repealed];
(12) Sections 26-79-104(b) and 27-70-207(c);
(13) Arkansas Constitution, Amendment 13 [repealed];
(14) Sections 14-237-101 — 14-237-113;
(15) Sections 6-13-618, 6-17-910 [repealed], 6-17-912, 6-17-913, 6-17-918, and 6-17-919;
(16) Sections 19-1-401 — 19-1-405;
(17) Sections 19-4-101 — 19-4-2004;
(18) Arkansas Code Title 19, Chapter 11;
(19) Sections 21-4-201 — 21-4-213;
(20) Sections 21-1-103 and 21-5-101 — 21-5-104;
(21) Sections 21-5-201 — 21-5-218;
(22) Sections 6-20-101 [repealed], 6-20-102 — 6-20-1515; and
(23) Sections 6-21-101 — 6-21-608.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 10-4-304
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:10-4-304
Source file: gov.ar.code.title.10.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3514179145318116ee5829e9ea5258b673ed2b8bb07f7985737e21b920e939ac
Source location: content.xml paragraph 3569
Stored source content
10-4-304. Laws within purview of subchapter.
The fiscal management laws coming within the purview of this subchapter are as follows:
(1) Sections 14-25-101 — 14-25-114, and 14-25-115 [repealed];
(2) Sections 14-22-101 — 14-22-115;
(3) Section 14-16-105(b)-(e);
(4) Section 26-39-201;
(5) Section 26-35-1001 [repealed];
(6) Section 26-28-111(a);
(7) The County Government Code, § 14-14-101 et seq.;
(8) Sections 14-59-101 — 14-59-116;
(9) Sections 16-10-201 — 16-10-210;
(10) Section 22-9-203(a) and (b);
(11) Section 16-92-110 [repealed];
(12) Sections 26-79-104(b) and 27-70-207(c);
(13) Arkansas Constitution, Amendment 13 [repealed];
(14) Sections 14-237-101 — 14-237-113;
(15) Sections 6-13-618, 6-17-910 [repealed], 6-17-912, 6-17-913, 6-17-918, and 6-17-919;
(16) Sections 19-1-401 — 19-1-405;
(17) Sections 19-4-101 — 19-4-2004;
(18) Arkansas Code Title 19, Chapter 11;
(19) Sections 21-4-201 — 21-4-213;
(20) Sections 21-1-103 and 21-5-101 — 21-5-104;
(21) Sections 21-5-201 — 21-5-218;
(22) Sections 6-20-101 [repealed], 6-20-102 — 6-20-1515; and
(23) Sections 6-21-101 — 6-21-608.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-22-101. Definitions.
As used in this chapter, unless the context otherwise requires:
(1) “Commodities” means all supplies, goods, material, equipment, machinery, facilities, personal property, and services other than personal services, purchased for or on behalf of the county;
(2) “Formal bidding” means the procedure to be followed in the solicitation and receipt of sealed bids, wherein:
(A) Notice shall be given of the date, time, and place of opening of bids, and the names or a brief description and the specifications of the commodities for which bids are to be received, by one (1) insertion in a newspaper with a general circulation in the county, not less than ten (10) days nor more than thirty (30) days prior to the date fixed for opening such bids;
(B) Not less than ten (10) days in advance of the date fixed for opening the bids, notices and bid forms shall be furnished to all eligible bidders on the bid list for the class of commodities on which bids are to be received, and to all others requesting them; and
(C) At least ten (10) days in advance of the date fixed for opening bids, a copy of the notice of invitation to bid shall be posted in a conspicuous place in the county courthouse;
(3) “Open market purchases” means those purchases of commodities by any purchasing official in which competitive bidding is not required;
(4) “Purchase” means not only the outright purchase of a commodity, but also the acquisition of commodities under rental-purchase agreements or lease-purchase agreements or any other types of agreements whereby the county has an option to buy the commodity and to apply the rental payments on the purchase price thereof;
(5) “Purchase price” means the full sale or bid price of any commodity, without any allowance for trade-in;
(
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-22-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-22-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-25-101. Title.
This subchapter shall be known and cited as the “Arkansas County Accounting Law of 1973”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-25-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-25-114. County treasurer.
(a)(1) The county treasurer shall receive and receipt for all moneys payable to the county treasury and pay and disburse them on warrants or checks drawn by order of the county court.
(2) The treasurer shall keep a true and accurate account of all moneys received and disbursed and a true and accurate record of all warrants or checks paid by him or her.
(3) The treasurer shall maintain and issue prenumbered receipts for all moneys paid into the treasury in accordance with § 14-25-108.
(b) The treasurer shall establish and maintain the following accounting practices, in relation to the operations of the office:
(1) The number and date of checks paying warrants where the county is using a system of paying several warrants presented by the bank shall be identified with the warrants in posting to the treasurer's book or record of accounts;
(2) The check number and its date shall be entered on the warrant, and the warrant number and its date shall be entered on the face of the check and on the check stub, as well as the account represented;
(3) Postings to the treasurer's book or record of accounts of warrants and checks shall be under the transaction date on the instruments, not the date the items are entered in the books or records of accounts;
(4) Banks shall be requested to present all warrants held at the end of the month promptly so that they may be included in the treasurer's book or record of accounts in the month to which they pertain;
(5) All funds in the treasurer's book or record of accounts shall be reconciled with the bank monthly. Reconciliations shall be retained and filed with the bank statements;
(6) Clear reference shall be made in the treasurer's book or record of accounts as to the origins of all moneys. Th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-114
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-25-114. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-25-115. [Repealed.]
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-115
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed. The source passage cites 14-25-115. This identifies an authority to review, not proof of applicability.