2014 Arkansas Code
Title 14 - Local Government
Subtitle 2 - County Government
Chapter 15 - Officers
Subchapter 8 - County Treasurers
§ 14-15-805 - Duties generally.
(a) It shall be the duty of each county treasurer to 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) It shall be the duty of each county treasurer to 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.
(c) It shall be the duty of each county treasurer to maintain a positive "general fund" balance. The general fund shall include county general and any other ledger account on the treasurer's books accruable to county general. 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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