{"about":"Clark County, Arkansas 2026 budget, compiled by County Commons (independent, nonpartisan; not a government website). Every amount cites its source document and page.","page":"https://clarkar.countycommons.us/budget","meta":{"year":2026,"jurisdiction":"clark-county","title":"Clark County 2026 — The Money Trail","grand_total":21386230,"grand_total_note":"Total appropriated across ~40 county funds for calendar year 2026, as adopted by the Quorum Court.","document":"ord-2025-21","layer":"appropriation"},"documents":[{"id":"ord-2025-21","title":"Appropriation Ordinance 2025-21 — Annual Operating Budget for Calendar Year 2026","jurisdiction":"clark-county","layer":"appropriation","year":2026,"source_url":"https://clarkcountyar.gov/wp-content/uploads/2026/01/Approved_Budge_2026_Clark_County_Arkansas.pdf","source_note":"The signed 9-page ordinance as posted by the county (County Clerk → County Budget 2026). A scan with a rough OCR text layer; it adopts the annual budget by reference.","status":"ingested-manual","status_note":"The money trail was hand-transcribed in July 2026 from OCR of the filed documents. Page-level references are being pinned against the stored PDFs (Docket #7).","amends":null,"docket_ref":0,"retrieved_at":"2026-07-18","sha256":"5f8464a5605fc4f6ecf2af1be53593ce7a453cdacfd9b34230d43ae8c32f780f","size_bytes":2280399,"local_file":"inbox/clark-county-budget-2026.pdf"},{"id":"clark-budget-packet-2026","title":"Clark County 2026 Budget Packet — fund and department worksheets, salary schedule","jurisdiction":"clark-county","layer":"appropriation","year":2026,"source_url":"https://artransparency.gov/wp-content/uploads/2026/05/Clark-County.pdf","source_note":"The 96-page budget packet filed on the Arkansas transparency portal: line items by department and fund, plus the salary schedule. This is where page-level citations for the money trail get pinned.","status":"stored","status_note":"Downloaded and hashed; not yet ingested into the money trail.","amends":null,"docket_ref":7,"retrieved_at":"2026-07-18","sha256":"da9ef1666f506840c716725476be76da91bd67dce177a9c986149de53bc50be0","size_bytes":1258550,"local_file":"inbox/clark-county-artransparency.pdf"},{"id":"arkadelphia-audit-2024","title":"City of Arkadelphia — Regulatory Basis Financial Statements, December 31, 2024 (Arkansas Legislative Audit)","jurisdiction":"arkadelphia","layer":"actual","year":2024,"source_url":"https://arklegaudit.gov/downloadReport.php?id=LOM100224","source_note":"Newest audited city actuals: FY2024 general fund revenues $18.2M, expenditures $13.2M, year-end fund balance $2.3M (regulatory basis).","status":"stored","status_note":"Downloaded and hashed; not yet ingested into the money trail.","amends":null,"docket_ref":1,"retrieved_at":"2026-07-18","sha256":"8c1b0cbd73a5261b0f6d405cb2f2d8bc74b9bacd44a393f95b362011f7fd3840","size_bytes":587793,"local_file":"inbox/audit-LOM100224.pdf"},{"id":"arkadelphia-schools-audit-2024","title":"Arkadelphia School District No. 1 — audit, year ended June 30, 2024 (Arkansas Legislative Audit)","jurisdiction":"arkadelphia-schools","layer":"actual","year":2024,"source_url":"https://www.arklegaudit.gov/downloadReport.php?id=EDSD04624","source_note":"Audited district financials. Notes 5–6 (pp. 16–18): $35,050,000 in bonds issued Feb 4, 2021 and June 9, 2022, repaid from pledged property taxes through May 1, 2047 ($43,307,031 principal and interest remaining). Open construction contract at June 30, 2024: New Elementary School, completion July 8, 2024, $1,359,417 remaining.","status":"stored","status_note":"Downloaded and hashed. Bond and construction notes read (Notes 5–6); full money trail not yet ingested.","amends":null,"docket_ref":2,"retrieved_at":"2026-07-18","sha256":"3f9a706e01147beafdbd6982252d0d60a6a24f0a9766c88b27d928b4a9389eb9","size_bytes":948720,"local_file":"inbox/audit-EDSD04624-arkadelphia-schools.pdf"},{"id":"acd-millage-2025","title":"State of Arkansas 2025 Millage Report (2026 collections) — Assessment Coordination Division","jurisdiction":"clark-county","layer":"reference","year":2025,"source_url":"https://www.dfa.arkansas.gov/wp-content/uploads/2025-millage-2026-collections.pdf","source_note":"The whole millage picture for Clark County on one page (p.15): county 7.1 mills (incl. road 3.0, library 1.0, hospital 1.0, college 1.0), Arkadelphia city 5.0, Gurdon 5.4, school districts 41–47.65.","status":"stored","status_note":"Downloaded and hashed; not yet ingested into the money trail.","amends":null,"docket_ref":3,"retrieved_at":"2026-07-18","sha256":"d8248661b5f78f19f0402e19061f489d3f94f8485b9579d93f3df3074e8fbd30","size_bytes":1825221,"local_file":"inbox/acd-millage-2025-for-2026.pdf"}],"verification":{"total_checks":24,"passed":24,"failed":0},"nodes":[{"id":"general-fund","parent":null,"section":"appropriations","name":"General Fund","code":"1000","amount":6829201,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":"Projected revenue $8,000,703 · 90% statutory cap $7,200,632 · appropriated $6,829,201 · cushion left $371,431. All 27 department totals sourced; line-item pages ingested for some, pending for others."},{"id":"gf-sheriff","parent":"general-fund","section":"appropriations","name":"Sheriff","code":"0400","amount":2118755,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Department total sourced; line-item page not yet ingested. Salary schedule IS ingested: line deputies $43,398–$46,498 · sergeants $45,648–$50,927 · investigators $45,015–$51,257 · chief deputy $63,591. This is the deputy salary schedule as filed; the side-by-side with neighboring counties is Docket #6."},{"id":"gf-jail","parent":"general-fund","section":"appropriations","name":"Jail","code":"0418","amount":676423,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending. Jailers on salary schedule: $36,338–$37,338; administrator $43,285. See also the Jail Maintenance and Jail Construction funds."},{"id":"gf-prisoner-food","parent":"general-fund","section":"appropriations","name":"Prisoner food","code":"0420","amount":168000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-assessor","parent":"general-fund","section":"appropriations","name":"Assessor","code":"0105","amount":560131,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending."},{"id":"gf-district-court","parent":"general-fund","section":"appropriations","name":"District Court","code":"0409","amount":477600,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending. Court staff on salary schedule: clerk $46,000, deputies $34,725–$40,905."},{"id":"gf-courthouse-maint","parent":"general-fund","section":"appropriations","name":"Courthouse Maintenance","code":"0108","amount":416460,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":null},{"id":"chm-personal","parent":"gf-courthouse-maint","section":"appropriations","name":"Personal services","code":null,"amount":85160,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":15},"status":"sourced","docket_ref":null,"children_complete":true,"note":null},{"id":"chm-salaries","parent":"chm-personal","section":"appropriations","name":"Salaries","code":null,"amount":31380,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":15},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"chm-workers-comp","parent":"chm-personal","section":"appropriations","name":"Workers' comp (county-wide)","code":null,"amount":30000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"chm-health-retire","parent":"chm-personal","section":"appropriations","name":"Health ins. + retirement + FICA","code":null,"amount":17650,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"chm-cobra-life","parent":"chm-personal","section":"appropriations","name":"COBRA + life","code":null,"amount":6130,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"chm-supplies","parent":"gf-courthouse-maint","section":"appropriations","name":"Supplies","code":null,"amount":36000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":null},{"id":"chm-maint-contracts","parent":"chm-supplies","section":"appropriations","name":"Maintenance & service contracts","code":null,"amount":16500,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"chm-janitorial","parent":"chm-supplies","section":"appropriations","name":"Janitorial + general + repair","code":null,"amount":19500,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":15},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"chm-other","parent":"gf-courthouse-maint","section":"appropriations","name":"Other services & charges","code":null,"amount":295300,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":15},"status":"sourced","docket_ref":null,"children_complete":true,"note":null},{"id":"chm-property-maint","parent":"chm-other","section":"appropriations","name":"Property maintenance","code":null,"amount":100000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"chm-fire-ins","parent":"chm-other","section":"appropriations","name":"Fire & extended coverage ins.","code":null,"amount":66500,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":15},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"chm-fleet","parent":"chm-other","section":"appropriations","name":"Fleet liability","code":null,"amount":30000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"chm-utilities","parent":"chm-other","section":"appropriations","name":"Utilities (elec/gas/water)","code":null,"amount":31000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"chm-bonds-misc","parent":"chm-other","section":"appropriations","name":"Bonds, audit, internet, prof. svcs, misc","code":null,"amount":67800,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-prosecutor","parent":"general-fund","section":"appropriations","name":"Prosecuting Attorney","code":"0416","amount":372374,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending. Coordinator salaries $34,660–$44,581 on schedule."},{"id":"gf-county-clerk","parent":"general-fund","section":"appropriations","name":"County Clerk","code":"0101","amount":314622,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":null},{"id":"cclerk-personal","parent":"gf-county-clerk","section":"appropriations","name":"Personal services","code":null,"amount":262047,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":45},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cclerk-supplies","parent":"gf-county-clerk","section":"appropriations","name":"Supplies","code":null,"amount":32350,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":45},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cclerk-other","parent":"gf-county-clerk","section":"appropriations","name":"Other services","code":null,"amount":18075,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":45},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cclerk-capital","parent":"gf-county-clerk","section":"appropriations","name":"Capital outlay","code":null,"amount":2150,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-circuit-clerk","parent":"general-fund","section":"appropriations","name":"Circuit Clerk","code":"0102","amount":306550,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-juvenile","parent":"general-fund","section":"appropriations","name":"Juvenile","code":"0414","amount":177917,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending."},{"id":"gf-treasurer","parent":"general-fund","section":"appropriations","name":"Treasurer","code":"0103","amount":177591,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-county-judge","parent":"general-fund","section":"appropriations","name":"County Judge","code":"0100","amount":168446,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":"One complete path to the floor, as a demonstrator of what full ingestion looks like."},{"id":"cj-personal","parent":"gf-county-judge","section":"appropriations","name":"Personal services","code":null,"amount":132026,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":14},"status":"sourced","docket_ref":null,"children_complete":true,"note":null},{"id":"cj-salaries-ft","parent":"cj-personal","section":"appropriations","name":"Salaries, full time","code":null,"amount":80126,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":14},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cj-salaries-pt","parent":"cj-personal","section":"appropriations","name":"Salaries, part time","code":null,"amount":16000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cj-health","parent":"cj-personal","section":"appropriations","name":"Health insurance match","code":null,"amount":15600,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cj-retirement","parent":"cj-personal","section":"appropriations","name":"Retirement","code":null,"amount":12300,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":14},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cj-ss-match","parent":"cj-personal","section":"appropriations","name":"Social Security match","code":null,"amount":7400,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cj-unemp-life","parent":"cj-personal","section":"appropriations","name":"Unemployment + life ins.","code":null,"amount":600,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cj-other","parent":"gf-county-judge","section":"appropriations","name":"Other services & charges","code":null,"amount":29920,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":14},"status":"sourced","docket_ref":null,"children_complete":true,"note":null},{"id":"cj-software","parent":"cj-other","section":"appropriations","name":"Computer software & support","code":null,"amount":10000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cj-dues","parent":"cj-other","section":"appropriations","name":"Dues & memberships","code":null,"amount":8500,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cj-phone-travel","parent":"cj-other","section":"appropriations","name":"Phone, travel, meals, misc.","code":null,"amount":11420,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"cj-supplies","parent":"gf-county-judge","section":"appropriations","name":"Supplies","code":null,"amount":6500,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-quorum-court","parent":"general-fund","section":"appropriations","name":"Quorum Court","code":"0107","amount":158100,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":"11 justices of the peace at $300 per meeting, plus health insurance and operations."},{"id":"gf-oem","parent":"general-fund","section":"appropriations","name":"OEM (emergency management)","code":"0500","amount":148995,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending."},{"id":"gf-circuit-judge","parent":"general-fund","section":"appropriations","name":"Circuit Judge","code":"0401","amount":131010,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending."},{"id":"gf-election","parent":"general-fund","section":"appropriations","name":"Election Commission","code":"0109","amount":109200,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":"Up from $33,750 in 2025 — an election year. Extra help alone: $5,000 → $45,000."},{"id":"gf-extension","parent":"general-fund","section":"appropriations","name":"Extension Office","code":"0801","amount":78532,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending."},{"id":"gf-coroner","parent":"general-fund","section":"appropriations","name":"Coroner","code":"0419","amount":76780,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending."},{"id":"gf-health","parent":"general-fund","section":"appropriations","name":"Health Department","code":"0300","amount":48900,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending."},{"id":"gf-court-complex","parent":"general-fund","section":"appropriations","name":"Court Complex Building","code":"0423","amount":44400,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-collector","parent":"general-fund","section":"appropriations","name":"Collector","code":"0104","amount":39500,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-veterans","parent":"general-fund","section":"appropriations","name":"Veterans Services","code":"0800","amount":26390,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"Total sourced; line detail pending."},{"id":"gf-gia-social","parent":"general-fund","section":"appropriations","name":"Grants-in-aid — social services (Conservation District)","code":"0803","amount":11500,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-late-fee","parent":"general-fund","section":"appropriations","name":"Assessor's Late Fee","code":null,"amount":10700,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-rental","parent":"general-fund","section":"appropriations","name":"Rental Property","code":null,"amount":6000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-board-eq","parent":"general-fund","section":"appropriations","name":"Board of Equalization","code":null,"amount":3075,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"gf-paupers","parent":"general-fund","section":"appropriations","name":"Paupers & Welfare","code":null,"amount":1250,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"road-fund","parent":null,"section":"appropriations","name":"Road Fund","code":"2000","amount":6038258,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":"Projected revenue $6,863,221; appropriated $6,038,258."},{"id":"road-supplies","parent":"road-fund","section":"appropriations","name":"Supplies","code":null,"amount":2548700,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":null},{"id":"road-asphalt","parent":"road-supplies","section":"appropriations","name":"Asphalt","code":null,"amount":990000,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":32},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"road-fuel","parent":"road-supplies","section":"appropriations","name":"Fuel, oil & lubricants","code":null,"amount":403000,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":32},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"road-gravel","parent":"road-supplies","section":"appropriations","name":"Gravel, dirt & sand","code":null,"amount":400000,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":32},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"road-parts","parent":"road-supplies","section":"appropriations","name":"Parts & repairs","code":null,"amount":300000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"road-culvert","parent":"road-supplies","section":"appropriations","name":"Culvert & pipe","code":null,"amount":150000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"road-tires-misc","parent":"road-supplies","section":"appropriations","name":"Tires, bridges & steel, concrete, other","code":null,"amount":305700,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"road-personal","parent":"road-fund","section":"appropriations","name":"Personal services (26 positions)","code":null,"amount":2109758,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":"Truck drivers $33,288–$51,692, operators $37,788–$60,043 on the salary schedule."},{"id":"road-other","parent":"road-fund","section":"appropriations","name":"Other services & charges","code":null,"amount":538800,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":null},{"id":"road-prof-svcs","parent":"road-other","section":"appropriations","name":"Other professional services","code":null,"amount":350000,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":33},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"road-ins-util","parent":"road-other","section":"appropriations","name":"Insurance, utilities, rent, misc.","code":null,"amount":188800,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"road-capital","parent":"road-fund","section":"appropriations","name":"Capital outlay (equipment, vehicles, hwy projects)","code":null,"amount":720000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"road-debt","parent":"road-fund","section":"appropriations","name":"Debt service","code":null,"amount":121000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"sanitation","parent":null,"section":"appropriations","name":"Sanitation / Solid Waste","code":"3009","amount":1899263,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":"Projected revenue $3,067,887; appropriated $1,899,263; ~$862K unappropriated."},{"id":"san-other","parent":"sanitation","section":"appropriations","name":"Other services","code":null,"amount":746375,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":"Includes waste disposal $250K, engineering $150K, professional services $175K."},{"id":"san-personal","parent":"sanitation","section":"appropriations","name":"Personal services","code":null,"amount":501188,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"san-debt","parent":"sanitation","section":"appropriations","name":"Debt service","code":null,"amount":362000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"san-capital","parent":"sanitation","section":"appropriations","name":"Capital outlay","code":null,"amount":185000,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"san-supplies","parent":"sanitation","section":"appropriations","name":"Supplies","code":null,"amount":104700,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"edccc","parent":null,"section":"appropriations","name":"Economic Development (EDCCC) sales tax","code":"3407","amount":1844538,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"dead_end","docket_ref":5,"children_complete":false,"note":"The amount is sourced — a single ordinance line reading \"INCENTIVES: $1,844,538.\" The tax behind it is a countywide half-cent sales and use tax, 100% remitted to EDCCC \"to be used solely for economic development.\" Voters approved it June 12, 2007 for seven years and renewed it March 11, 2014 and June 8, 2021 for seven more each. Audited collections, 2008 through 2023: $25,431,732, between $1.36M and $1.96M a year (Clark County's state audits, each year's figure cited in the document library; the 2024 audit is not yet published). The county budgeted $3,717,325 more for 2025–2026. Who receives it, under what agreements, with what performance terms, is not in these documents. That trail is Docket #5."},{"id":"e911","parent":null,"section":"appropriations","name":"9-1-1 (PSAP + reserve)","code":"3020 · 3409","amount":1087970,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":"A further ~$1.01M sits unappropriated in the 9-1-1 reserve fund."},{"id":"e911-personal","parent":"e911","section":"appropriations","name":"PSAP personal services (10 dispatchers)","code":null,"amount":788288,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":"Dispatcher/matron positions $38,795–$55,935; director $45,398."},{"id":"e911-supplies","parent":"e911","section":"appropriations","name":"PSAP supplies + other","code":null,"amount":181907,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"e911-reserve","parent":"e911","section":"appropriations","name":"Reserve fund (equip. $75K + supplies)","code":null,"amount":117775,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"jail-funds","parent":null,"section":"appropriations","name":"Jail funds (maintenance + 2005 construction)","code":"3405 · 3404","amount":663891,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":true,"note":null},{"id":"jail-maint","parent":"jail-funds","section":"appropriations","name":"Jail maintenance","code":"3405","amount":393750,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":"Contracts alone are $351K of this."},{"id":"jail-construction","parent":"jail-funds","section":"appropriations","name":"Jail construction 2005","code":"3404","amount":270141,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"motor-fuel","parent":null,"section":"appropriations","name":"Add'l motor fuel tax → asphalt","code":"2003","amount":556749,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"arpa","parent":null,"section":"appropriations","name":"ARPA revenue replacement","code":"1006","amount":471142,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"library","parent":null,"section":"appropriations","name":"County Library","code":"3008","amount":469288,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":8,"children_complete":false,"note":"Appropriated $469K of a $1.28M revenue projection; ~$687K unappropriated, plus the Margie Lou Ballew bequest fund holding ~$196K untouched. What restricts those balances is part of Docket #8."},{"id":"automation-funds","parent":null,"section":"appropriations","name":"Automation & cost funds (clerks, treasurer, collector, courts, recorder)","code":null,"amount":610378,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":true,"note":"Fee-funded office accounts."},{"id":"auto-collector","parent":"automation-funds","section":"appropriations","name":"Collector's Automation","code":"3001","amount":257289,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"auto-recorder","parent":"automation-funds","section":"appropriations","name":"Recorder's Cost","code":"3006","amount":234239,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"auto-others","parent":"automation-funds","section":"appropriations","name":"Treasurer, district court & smaller automation accounts","code":null,"amount":118850,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"ambiguous","docket_ref":7,"children_complete":false,"note":"Derived, not transcribed: this is the remainder of the $610,378 automation-fund group after the Collector ($257,289) and Recorder ($234,239) lines. It covers roughly Treasurer ~$34K, District Court ~$25K, and smaller accounts. Exact line items pending ingestion of the ordinance's fund pages — Docket #7."},{"id":"fire-passthrough","parent":null,"section":"appropriations","name":"Fire — county sales-tax pass-through","code":"1802","amount":45921,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"dead_end","docket_ref":4,"children_complete":false,"note":"The amount is sourced, but this is only the county's slice of fire funding. Rural Arkansas fire departments are typically funded primarily through fire protection districts' own millage and dues, plus city budgets — the county pass-through is a slice, not the whole picture. The full fire map (district budgets + dues + city FD + this line) does not yet exist in public, navigable form. That is Docket #4, and it is a prerequisite for framing any fire-funding question honestly."},{"id":"other-funds","parent":null,"section":"appropriations","name":"All other funds (defender, victim-witness, marina, trails, grants, courts, misc.)","code":null,"amount":869631,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"ambiguous","docket_ref":7,"children_complete":true,"note":"Derived, not transcribed: this is the computed remainder between the ordinance's stated grand total ($21,386,230) and the funds itemized above. An earlier working estimate showed ~$769K here excluding the Public Defender fund; the ordinance's own fund pages will settle the exact split. Itemization pending — Docket #7."},{"id":"public-defender","parent":"other-funds","section":"appropriations","name":"Public Defender","code":"3026","amount":98590,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":"Projected revenue $310,421; appropriated $98,590."},{"id":"other-funds-residual","parent":"other-funds","section":"appropriations","name":"~20 smaller special funds (victim-witness, marina, trails, grants, courts, misc.)","code":null,"amount":771041,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"ambiguous","docket_ref":7,"children_complete":false,"note":"Derived, not transcribed: the grand-total remainder after every itemized fund and the Public Defender. Fund-by-fund itemization pending — Docket #7."},{"id":"projected-revenues","parent":null,"section":"revenue","name":"Projected revenues by fund","code":null,"amount":null,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"partial","docket_ref":7,"children_complete":false,"note":"The ordinance states projected revenue per fund — the 17 major funds below total ~$29.2M, and ~20 smaller funds bring the projection to roughly $29.9M (itemization pending, Docket #7). What the ordinance does not state is where each fund's revenue originates — that is the millage sheet, sales tax inventory, and treasurer's reports (Dockets #3 and #8)."},{"id":"rev-general","parent":"projected-revenues","section":"revenue","name":"General Fund","code":"1000","amount":8000703,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":1},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-road","parent":"projected-revenues","section":"revenue","name":"Road Fund","code":"2000","amount":6863221,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":3},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-sanitation","parent":"projected-revenues","section":"revenue","name":"Sanitation / Solid Waste","code":"3009","amount":3067887,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-edccc","parent":"projected-revenues","section":"revenue","name":"EDCCC Tax Fund","code":"3407","amount":1844538,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-reserve","parent":"projected-revenues","section":"revenue","name":"General Reserve","code":"1001","amount":1695369,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":2},"status":"sourced","docket_ref":null,"children_complete":false,"note":"$0 appropriated; ~$1.53M held unappropriated."},{"id":"rev-library","parent":"projected-revenues","section":"revenue","name":"County Library","code":"3008","amount":1284951,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":4},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-911-reserve","parent":"projected-revenues","section":"revenue","name":"9-1-1 Reserve","code":"3409","amount":1256731,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":8},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-psap","parent":"projected-revenues","section":"revenue","name":"Emergency 911 PSAP","code":"3020","amount":1080738,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":6},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-jail-maint","parent":"projected-revenues","section":"revenue","name":"Jail Maintenance","code":"3405","amount":769594,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":7},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-collector-auto","parent":"projected-revenues","section":"revenue","name":"Collector's Automation","code":"3001","amount":687931,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":3},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-motor-fuel","parent":"projected-revenues","section":"revenue","name":"Add'l Motor Fuel Tax","code":"2003","amount":618610,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":3},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-landfill","parent":"projected-revenues","section":"revenue","name":"Landfill Investments","code":"3402","amount":520308,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":7},"status":"sourced","docket_ref":null,"children_complete":false,"note":"$0 appropriated; ~$468K held."},{"id":"rev-arpa","parent":"projected-revenues","section":"revenue","name":"ARPA Revenue Replacement","code":"1006","amount":471142,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-recorder","parent":"projected-revenues","section":"revenue","name":"Recorder's Cost","code":"3006","amount":371376,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":4},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-defender","parent":"projected-revenues","section":"revenue","name":"Public Defender","code":"3026","amount":310421,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":6},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-jail-constr","parent":"projected-revenues","section":"revenue","name":"Jail Construction 2005","code":"3404","amount":304266,"layer":"appropriation","source":{"doc":"clark-budget-packet-2026","page":7},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"rev-fire","parent":"projected-revenues","section":"revenue","name":"Various Fire Departments (sales tax)","code":"1802","amount":45921,"layer":"appropriation","source":{"doc":"ord-2025-21","page":null},"status":"sourced","docket_ref":null,"children_complete":false,"note":null},{"id":"millage-rates","parent":null,"section":"revenue","name":"Property tax — millage rates","code":null,"amount":null,"layer":"reference","source":{"doc":"acd-millage-2025","page":15},"status":"partial","docket_ref":3,"children_complete":false,"note":"Now sourced from the state's 2025 millage book (for 2026 collections). County: 7.1 mills — road 3.0, library 1.0, hospital 1.0, college 1.0, plus small general/misc mills that split differently for city and rural residents (exact column mapping still being confirmed against the book's layout). City of Arkadelphia adds 5.0; Gurdon 5.4. Schools are the big share: Arkadelphia district 47.65, Gurdon 43.0. Total inside Arkadelphia city limits: 59.75 mills. A $100,000 home is assessed at 20% ($20,000), so one mill costs about $20 a year — 59.75 mills is roughly $1,195 before the homestead credit. Notable: the Arkadelphia school rate rose from 44.65 in the 2024 book to 47.65 in the 2025 book — 3.0 new bond mills."},{"id":"sales-taxes","parent":null,"section":"revenue","name":"Sales taxes","code":null,"amount":null,"layer":"appropriation","source":null,"status":"dead_end","docket_ref":3,"children_complete":false,"note":"At least two dedicated sales taxes are visible from the spending side (EDCCC economic development; Various Fire Departments fund). Rates, sunset dates, and enacting ordinances not yet ingested. This got more urgent in July 2026: local reporting says the county owes the state roughly $1.3 million in sales-tax rebate repayments — a news lead, not yet a document in this corpus. The enacting ordinances live in the county's online ordinance archive (Docket #9)."},{"id":"turnback-fees","parent":null,"section":"revenue","name":"State turnback, fees, fines, grants","code":null,"amount":null,"layer":"appropriation","source":null,"status":"dead_end","docket_ref":8,"children_complete":false,"note":"Highway turnback, court fees and fines, automation fees, and grant revenue are implied by the fund names but not itemized in the ordinance. Treasurer's reports and the legislative audit carry this detail."},{"id":"city-arkadelphia","parent":null,"section":"adjacent","name":"City of Arkadelphia","code":null,"amount":null,"layer":"actual","source":{"doc":"arkadelphia-audit-2024","page":null},"status":"partial","docket_ref":1,"children_complete":false,"note":"The city's budget document is still not posted online — but its audited financials are, and they are now in the document library (FY2022–FY2024, plus the water & sewer system audit). FY2024, regulatory basis: general fund revenues $18.2M, expenditures $13.2M, year-end fund balance $2.3M. Budget line items and salaries remain a city hall records request."},{"id":"schools","parent":null,"section":"adjacent","name":"Arkadelphia Public Schools (+ Gurdon)","code":null,"amount":null,"layer":"actual","source":{"doc":"arkadelphia-schools-audit-2024","page":null},"status":"partial","docket_ref":2,"children_complete":false,"note":"School millage IS the largest line on most residents' tax bills, and it is now sourced: Arkadelphia district 47.65 mills (25.0 M&O + 2.0 other M&O + 17.65 bond + 3.0 other bond), Gurdon 43.0. Both districts' FY2024 audits and the Arkadelphia district's bond official statements are in the document library. The 17.65 bond mills were voted at the 2015 school election; they repay $35.05M in 2021 and 2022 bonds (a refinancing of 2015 middle- and elementary-school bonds, plus a new elementary school finished in 2024), with $43.3M in principal and interest left at mid-2024, through May 2047. The 3.0 newer bond mills were voted November 18, 2025 for a separate $37.17M new-high-school bond, about $60 a year on a $100,000 home. District budget detail is the remaining gap."},{"id":"fire-districts","parent":null,"section":"adjacent","name":"Fire protection districts","code":null,"amount":null,"layer":"reference","source":{"doc":"acd-millage-2025","page":15},"status":"partial","docket_ref":4,"children_complete":false,"note":"The funding structure is now mapped: Clark County levies no fire millage (the state millage book shows none in the county breakdown), so rural departments run on dues, donations, and the county's $45,921 sales-tax pass-through, while the Arkadelphia FD is funded inside the city's budget. Departments identified so far: Arkadelphia FD, East Clark County Rural VFD, Okolona VFD, Whelen Springs VFD, and the Clark County Fire Association, a small 501(c)(3) that files only postcard returns. What remains offline: each department's dues schedule and finances — still the counter-visit half of Docket #4."},{"id":"other-towns","parent":null,"section":"adjacent","name":"Caddo Valley, Gurdon & other towns","code":null,"amount":null,"layer":"appropriation","source":null,"status":"dead_end","docket_ref":1,"children_complete":false,"note":"Municipal budgets, as available."}]}