AR HB1385

County quorum courts must specify appropriations in dollars and cents, with total appropriations limited to 90% of anticipated revenues, except for federal or state grants which may be appropriated at 100%.

Counties must demonstrate that state or federal agencies characterized revenues as grants in order to qualify for the 100% appropriation allowance.

Counties declared disaster areas by the Governor or U.S. Government official may appropriate over 90% of anticipated revenues, but only for disaster-related expenses including street cleanup, debris removal, and facility repairs.

Counties with dedicated sales and use tax revenues may appropriate up to 100% of anticipated revenues from the dedicated tax, provided funds are expended only for the tax's dedicated purpose and are not pledged for bonds.

County quorum courts may appropriate over 90% of anticipated commissions and tax revenues for the county general fund operations of the assessor, collector, and treasurer offices when deemed financially necessary.