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14-15-805. Duties generally.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-15-805. Duties generally.
It shall be the duty of each county treasurer to:
(1)(A) Receive and give receipt for all moneys payable into the county treasury and to pay and disburse the moneys on warrants or checks drawn by order of the county court.
(B) Any nonrevenue receipts as defined in § 21-6-302(f)(2) shall be deposited into the same county fund from which the original expenditure was made;
(2)(A) Refuse payment of any warrant or check that would cause a deficit balance in any special revenue account without an appropriated transfer of general funds to cover the deficit, except as provided in this section.
(B)(i) A grant account that operates as a reimbursable grant fund may operate with a deficit balance if there is a county general fund cash balance or an appropriate special revenue fund cash balance sufficient to support the deficit.
(ii) When the grant moneys are received by the county, the moneys shall be receipted to the proper grant fund by the county treasurer.
(iii) Any remaining deficit balance at the conclusion of the grant cycle shall be brought to a zero balance with an appropriated transfer of general funds or an appropriated transfer from the applicable special revenue fund; and
(3)(A) Maintain a positive general fund balance.
(B) The general fund shall include county general and any other ledger account on the treasurer's books accruable to county general.
(C) The treasurer shall refuse payment of any warrant or check that would cause a deficit balance of the general fund in aggregate.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-15-805
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:14-15-805
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2e4935075ce84124c74e4b66f25e8c1ef140502a36905df9517823d648dacfb0
Source location: content.xml paragraph 4375
Stored source content
14-15-805. Duties generally.
It shall be the duty of each county treasurer to:
(1)(A) Receive and give receipt for all moneys payable into the county treasury and to pay and disburse the moneys on warrants or checks drawn by order of the county court.
(B) Any nonrevenue receipts as defined in § 21-6-302(f)(2) shall be deposited into the same county fund from which the original expenditure was made;
(2)(A) Refuse payment of any warrant or check that would cause a deficit balance in any special revenue account without an appropriated transfer of general funds to cover the deficit, except as provided in this section.
(B)(i) A grant account that operates as a reimbursable grant fund may operate with a deficit balance if there is a county general fund cash balance or an appropriate special revenue fund cash balance sufficient to support the deficit.
(ii) When the grant moneys are received by the county, the moneys shall be receipted to the proper grant fund by the county treasurer.
(iii) Any remaining deficit balance at the conclusion of the grant cycle shall be brought to a zero balance with an appropriated transfer of general funds or an appropriated transfer from the applicable special revenue fund; and
(3)(A) Maintain a positive general fund balance.
(B) The general fund shall include county general and any other ledger account on the treasurer's books accruable to county general.
(C) The treasurer shall refuse payment of any warrant or check that would cause a deficit balance of the general fund in aggregate.
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Arkansas Code — all titles (historical 2020) · legal_authorities
21-6-302. County treasurers — Commission — Definition — Findings.
(a) The General Assembly finds that:
(1) Requiring the collection of commissions from funds under this section provides for fair and equitable treatment of the entities on the books of the county;
(2) The exceptions to the collection of commissions from funds are valid exceptions; and
(3) The exceptions to the collection of county treasurer commissions under this section are the only valid exceptions.
(b) Unless otherwise provided under subdivision (f)(1) of this section or subsection (g) of this section or under § 6-13-701, § 6-17-908, § 6-20-221, § 8-15-111, § 14-90-913, § 14-174-109, § 14-284-403, or § 19-5-1096, the county treasurers shall collect, as a treasurer's commission, two percent (2%) on all funds coming into their hands as treasurers and to be paid out of the respective funds.
(c) The commissions collected under this section shall be paid into the county treasury to the credit of the county treasurer's commission fund.
(d) The moneys collected by the treasurer as commissions shall be used by the treasurer to offset administrative costs.
(e)(1) The treasurer may set aside up to ten percent (10%) of the gross commissions collected annually to be credited to the county treasurer's automation fund to be used:
(A) To operate the office of the county treasurer;
(B) For administrative costs; and
(C) To purchase, maintain, and operate an automated accounting and record-keeping system.
(2) The acquisition and update of software for the automated accounting and record-keeping system are permitted uses of these funds.
(3)(A) Moneys deposited into the county treasurer's automation fund may accumulate and are not subject to the distribution of excess commission.
(B) The moneys
Source: Arkansas Code — historical release 78 (November 6, 2020) · 21-6-302
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 21-6-302. This identifies an authority to review, not proof of applicability.