(A) Affirmation. It comes before this Court that there is a need to establish a County General sub-fund on the books of the county to track Housing of Prisoners revenues This Court recognizes and affirms the need for such a fund to properly account for and control all such revenues allowed and expenditures made.
(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 County General sub-fund to be known as the Housing of Prisoners Fund. The fund number is 1806 as assigned by Arkansas Legislative Audit. Any transfer codes; office/department codes; and expenditure codes are to be assigned locally using the County Financial Management System per the direction of Arkansas Legislative Audit.
(C) Operation of Fund. The Housing of Prisoners Fund is subject to all the normal county budgeting, appropriation and expenditure regulations of A.C. Title 14 and the County Financial Management System. In accordance with the funds are available for any governmental purpose other than a lobbying activity. Housing of Prisoner funds can be treated like general revenue funds. Proper records and documentation must be maintained on the use of these funds for the annual Obligation and Expenditure Report.
(Ord. 2023-20, passed 12-12-23)