§ 14-77-102 - Definitions.
14-77-102. Definitions.
As used in this chapter:
(1) "Executive officer" means the following for the applicable political subdivisions:
(A) For school districts, an "executive officer" is the superintendent of the school or the executive director of the education service cooperative;
(B) For municipalities, an "executive officer" is the mayor, city manager, or city administrator; and
(C) For counties, an "executive officer" is the elected official exercising administrative control over a particular county employee;
(2) "Fiscal responsibility and management laws" means the following laws, as amended, and as applicable to the following subdivisions:
(A) Counties:
(i) County government, Arkansas Constitution, Amendment 55;
(ii) County Record Retention, 13-10-101 et seq. [repealed];
(iii) Legislative Procedures (County), 14-14-901 et seq.;
(iv) Executive Powers (County), 14-14-1101 et seq.;
(v) Personnel Procedures (County), 14-14-1201 et seq.;
(vi) Officers (County), 14-15-101 et seq.;
(vii) Sale of county property generally, 14-16-105, and Sale of surplus property, 14-16-106;
(viii) County Funds, 14-21-101 et seq.;
(ix) County Purchasing Procedures, 14-22-101 et seq.;
(x) Claims Against Counties, 14-23-101 et seq.;
(xi) County Warrants, 14-24-101 et seq.;
(xii) The Arkansas County Accounting Law of 1973, 14-25-101 et seq.;
(xiii) Correction of errors (on tax books), 26-28-111;
(xiv) Settlement and payment of taxes: Time for payment, 26-39-201; and
(xv) Review of audit reports by legislative governing bodies, 10-4-219 [repealed];
(B) Municipalities:
(i) Prohibited actions by municipal council members or municipal officials and employees: Interest in offices or contracts, etc. by council members prohibited, 14-42-107, and Prohibited actions by municipal officials or employees -- Penalty, 14-42-108;
(ii) Powers and Duties Generally (of municipal officers), 14-43-501 et seq.;
(iii) Purchase, lease, and sale of real and personal property: Purchase, lease, and sale authorized, 14-54-302;
(iv) Cities of the first class generally: Fiscal Affairs of Cities and Incorporated Towns, 14-58-101 et seq.;
(v) The Arkansas Municipal Accounting Law of 1973, 14-59-101 et seq.;
(vi) The Arkansas Municipal Water and Sewer Department Accounting Law of 1973, 14-237-101 et seq.;
(vii) The Arkansas District Courts, Police Courts, and City Courts Accounting Law, 16-10-201 et seq.; and
(viii) Review of audit reports by legislative governing bodies, 10-4-418;
(C) Schools:
(i) School disbursing officer: Organization -- Disbursing officer, 6-13-618;
(ii) School district treasurer: District Treasurer, 6-13-701 et seq.;
(iii) The Arkansas Teachers' Salary Law, 6-17-901 et seq.;
(iv) School finance acts: Finances, 6-20-101 et seq.;
(v) School's acquisition of commodities: Acquisition of Commodities Generally, 6-21-301 et seq.; and
(vi) Review of audit reports by boards, 6-1-101(d) and 10-4-208(d);
(D) The following laws are applicable to some or all of the political subdivisions:
(i) Limitation on legislative and taxing power -- Local bond issues, Arkansas Constitution, Article 12, 4;
(ii) Political subdivisions not to become stockholders in or lend credit to private corporations, Arkansas Constitution, Article 12, 5;
(iii) Lending credit -- Bond issues -- Interest-bearing warrants, Arkansas Constitution, Article 16, 1;
(iv) Levy and appropriation of taxes, Arkansas Constitution, Article 16, 11;
(v) Local Capital Improvement Bonds, Arkansas Constitution, Amendment 62;
(vi) Revenue Bonds, Arkansas Constitution, Amendment 65;
(vii) Clerks of courts, collection and settlement, additional fees, investment of moneys held in trust:
(a) Fines, penalties, taxes, etc. -- Collection and settlement -- Accounting -- Audit and adjustment, 16-20-106;
(b) Collection and payment of additional fees -- Use of funds, 16-20-107 [repealed];
(c) Investment of moneys held in trust -- Disposition of funds, 16-20-108;
(viii) Depositories for Public Funds, 19-8-101 et seq.
(ix) Public Works, 22-9-101 et seq.; and
(x) The Local Fiscal Management Responsibility Act, 14-77-101 et seq.;
(3) "Knowingly" means that a person is aware or should have been aware that his or her conduct will violate the fiscal responsibility and management laws;
(4) "Political subdivision" means any county, municipality, or school district of the State of Arkansas; and
(5) "Public officer or employee" means any officer or employee of a county, municipality, or school district located in the State of Arkansas.