(A) Affirmation. It comes before this Court that there is a need to establish a special revenue fund on the books of the county to track the revenues, expenditures and/or appropriated transfers for the Juvenile Officer Grant Fund issued through the Administrative Office of the Courts. This Court recognizes and affirms the need for such a fund to properly account for and control all such revenues received and expenditures made in compliance with all applicable laws and guidance from Arkansas Legislative Audit.
(B) Establishment of Fund. There is hereby created on the books of the Jackson County Treasurer and the books of the Jackson County Clerk a special revenue fund to be known as the Juvenile Officer Grant Fund with a fund number of 3530.
(C) Operation of Fund. The Juvenile Officer Grant Fund is subject to all the normal county budgeting, appropriation, and expenditure regulations of Arkansas Code Annotated, Title 14 and the County Financial Management System implemented in accordance with § 14-21-101. Funds must be used only in accordance with guidelines issued by the fund application. Proper records and documentation must be maintained for audit purposes.
(Ord. 2021-10, passed 5-13-21)