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6-17-911. Effect of failure to make records and settlements.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-17-911. Effect of failure to make records and settlements.
(a) The disbursing officer of the State Board of Education shall withhold any and all state funds due the school districts of any county until the county treasurer has set up his or her records in accordance with § 6-17-907.
(b) If the county collector fails to make settlements with the county treasurer as now provided by law, the county treasurer shall forthwith notify the Commissioner of Elementary and Secondary Education and the Secretary of the Department of Finance and Administration of such failure.
(c)(1) If such delinquent settlement is not made within two (2) weeks, the Treasurer of State shall withhold the monthly distribution of county aid provided for under § 19-5-602(b) upon notification from the secretary that the county has failed to make such settlement.
(2) The monthly distribution shall be withheld until such settlement is made to the satisfaction of the secretary.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-17-911
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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Stable record: arkansas_code:legal_authorities:6-17-911
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b05f1d10cc89356a1793367e53f24a39000bbc17811ebac14613adbbd260edd9
Source location: content.xml paragraph 13885
Stored source content
6-17-911. Effect of failure to make records and settlements.
(a) The disbursing officer of the State Board of Education shall withhold any and all state funds due the school districts of any county until the county treasurer has set up his or her records in accordance with § 6-17-907.
(b) If the county collector fails to make settlements with the county treasurer as now provided by law, the county treasurer shall forthwith notify the Commissioner of Elementary and Secondary Education and the Secretary of the Department of Finance and Administration of such failure.
(c)(1) If such delinquent settlement is not made within two (2) weeks, the Treasurer of State shall withhold the monthly distribution of county aid provided for under § 19-5-602(b) upon notification from the secretary that the county has failed to make such settlement.
(2) The monthly distribution shall be withheld until such settlement is made to the satisfaction of the secretary.
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Arkansas Code — all titles (historical 2020) · legal_authorities
19-5-602. County Aid Fund.
(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the “County Aid Fund”.
(b) The County Aid Fund shall consist of:
(1) The general revenues as may be provided by the Revenue Stabilization Law, § 19-5-101 et seq., to the County Aid Fund;
(2) Such special revenues derived from highway user imposts, known as highway revenues, as may be provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.;
(3) Those special revenues as set out in § 19-6-301(74) and (117) and thirty-four percent (34%) of those special revenues as specified in § 19-6-301(20) of the Revenue Classification Law, § 19-6-101 et seq.; and
(4) Twenty-five percent (25%) of all severance taxes other than those imposed upon saw timber and timber products as set out in § 19-6-301(18) of the Revenue Classification Law, § 19-6-101 et seq.
(c) All of the general revenues and special revenues shall be distributed within ten (10) days after the close of each calendar month to the respective counties as follows:
(1)(A) The general revenues made available to the County Aid Fund by the Revenue Stabilization Law, § 19-5-101 et seq., shall be distributed with seventy-five percent (75%) divided equally among the seventy-five (75) counties of this state and twenty-five percent (25%) distributed on the basis of population according to the most recent federal decennial or special census, with each county to receive the proportion that its population bears to the total population of the state.
(B) The moneys so received by the county treasurer shall be credited to the county general fund to be used for general county purposes, unless otherwise appropriated by the qu
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-5-602
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 19-5-602. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-17-907. Funds generally.
(a) The county treasurer of each county in the state is directed to establish for each school district for which he or she is treasurer the following funds:
(1) The teachers' salary fund;
(2) Operating fund;
(3) Building fund;
(4) Debt service fund;
(5) Capital outlay fund; and
(6) Consolidated federal grants fund — Control.
(b) The county treasurer shall credit to the operating fund all other revenues not earmarked for the building fund, debt service fund, capital outlay fund, or consolidated federal grants fund.
(c) The county treasurer shall credit to the building fund those funds received:
(1) Through the sale of bonds or otherwise; and
(2) From insurance collected for damages to school property except when the property damages have been repaired out of the operating fund which will be reimbursed by the insurance proceeds.
(d) The county treasurer shall credit to the debt service fund revenue from any continuing levy for the retirement of bonded indebtedness.
(e) The county treasurer shall credit to the capital outlay fund any revenue specifically dedicated for capital outlay fund purposes.
(f) The county treasurer shall credit all the various federal funds to the consolidated federal grants fund unless otherwise specifically designated by the Division of Elementary and Secondary Education.
(g) The county treasurer charged with custody of the aforementioned consolidated federal grants fund shall be responsible only for the combined federal funds in his or her possession without regard to the various approved projects and limitations within the total federal allocations to the school district.
(h) Accountability and separability of various projects shall be the responsibility of each school district.
(i) Th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-17-907
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 6-17-907. This identifies an authority to review, not proof of applicability.