Found on clarkcountyar.gov and the state transparency portal. Ingested; it is the money trail tree.
The budget document itself is not posted online; obtaining it is a city hall counter visit and the city manager conversation.
· What the internet answers: audited actuals (layer two) for the city, 2022–2024, via Arkansas Legislative Audit.
· What it cannot answer: the budget document itself — line items, department detail, city salaries. That remains a records request at city hall.
Arkadelphia Public Schools + Gurdon. District offices and state education records.
· What the internet answers: audited district financials (Arkansas Legislative Audit), millage with full M&O/bond breakdown (DESE + state millage books), statewide comparison data (MySchoolInfo).
· What it cannot answer yet: the districts' own budget documents with line-item detail. Arkadelphia posts state-required financial documents at arkadelphiaschools.org — worth a targeted pull as a follow-up.
· Bond sources (read 2026-09-26): official statements on EMMA for the 2012 ($635K construction), 2015 ($21.195M refunding and construction), 2021 ($20.035M refunding), 2022 ($15.015M construction), and 2026 ($37.17M construction) issues, plus the University of Arkansas voter fact sheet for the 2025 election, all in the document library. The 2021 statement says those bonds refund the 2015 bonds; the 2022 statement says no tax was voted for them and they rest on surplus from existing debt taxes. The FY2024 audit (Notes 5–6, pp. 16–18) confirms the 2021/2022 totals and the elementary school contract.
· Still open: certified vote totals for the 2015 and 2025 school elections (county canvass), and whether the elementary work funded in 2015 and the elementary school funded in 2022 are the same campus.
· Fringe complication mapped: parts of Clark County are in Bismarck, Centerpoint, Delight, and Harmony Grove districts — tax bills differ by where in the county you live.
The revenue side of the whole tree: every mill, every dedicated sales tax, what each costs a $100,000 home.
· Sales-tax detail from the audits: the road-bond fund took in $469,373 (2022) and $678,806 (2023) in sales taxes against debt payments of $341,005 and $670,756; the audits say any excess may be used for any lawful purpose. $1,249,445 in interest over the bonds' life at issue.
· Still open: the enacting ordinances' exact ballot wording and vote totals (County Clerk), the fire sales tax's rate and terms, and the FY2024 county audit (not yet published). The ordinances live in the county's online ordinance archive (see Docket #9's portal).
· Urgency note: local reporting (July 2026) says the county owes the state ~$1.3M in sales-tax rebate repayments. News lead, not yet a corpus document — the underlying paperwork is exactly what this docket item exists to ingest.
· Small ambiguity, labeled on the millage line: the exact mapping of the county's general/misc mills between city and rural residents needs a visual check of the millage book's table layout.
District budgets + dues + millage + city FD + the county's $45,921 pass-through. Prerequisite for framing the fire chief's founding question honestly.
· What the internet answers: the funding architecture, the department roster, and the fact that no fire millage exists here.
· What it cannot answer: each department's dues schedule, membership counts, and finances — postcard 990s publish nothing. That detail is the fire chief conversation and counter visits.
· The honest-framing caveat from the corpus stands: the county's $45,921 is a slice, not the whole picture.
Recipient list, agreements, performance terms. EDCCC records and quorum court minutes; FOIA if needed.
· Entity map: EDCCC (owns the 991-acre Southwest Arkansas Mega Site; 15-member board; CEO Shelley Short) · Arkadelphia Regional Economic Development Alliance, 501(c)(6), EIN 26-2859118 (administers; 990s on ProPublica) · Clark County Industrial Council, 501(c)(6), EIN 58-1763488 (postcard filer).
· The tax is a voter-approved half-cent county sales tax. Fund 3407 appropriations across stored budgets: $1,960,273 (2022) → $1,872,787 (2025) → $1,844,538 (2026). The appropriation has declined across these years; the documents do not state a reason.
· Governance now documented in the OCR'd minutes: the county judge nominates and the quorum court approves EDCCC board members (Goodman & King, Dec 2024 11-0; Taylor, Franklin & Seale, 2026 9-0); CEO Short delivers quarterly reports to the court. Board roster (from the Alliance site): chair Lori Ross (Citizens Bank), vice chair Bill Conine, secretary Wilma Gill, treasurer Terry Bird (Bank of Delight), plus Franklin, Goodman, Griffin, Jester, King, Kirksey, Marlar, Orsburn, Seale, Shepherd, Taylor. Meets six times a year, noon, Fairfield Inn & Suites, Arkadelphia — public participation expanded June 2026 after data-center pushback.
· One recipient appears in local reporting (a news lead, not a corpus document): the Arkadelphian (March 2025) reported the EDCCC approved roughly $1.95M for Gum Springs site development, about half covered by a $1M AEDC grant. The executed contract in EDCCC's own records would confirm the recipient and the terms; that is what a records request is for.
· Lifetime collections are now sourced: $25,431,732 from 2008 through 2023, from the county's state audits (each year's figure is cited on its audit in the document library). Two more news leads, not yet corpus documents: EDCCC authorized up to $1.5M in September 2026 to match a state grant for soil work at the Mega Site (the Arkadelphian), and a 2021–2023 dispute over minority-business incentive grants of up to $50K each, with no published total disbursed (KATV, August 2023).
· News leads from the Arkadelphian's EDCCC archive (leads, not corpus documents): July 2026 — county owes state ~$1.3M in sales-tax rebate repayments; April–May 2026 — 'Project Pulse' data-center land deal at Gum Springs terminated after the buyer missed its deposit; April 2026 — EDCCC selected for a state site-development grant (~$5.9M ask with 20% county match); February 2026 — bought 9 more acres at the Gurdon industrial site; June 2026 — board moving to increase public participation in meetings.
· Next concrete step — likely the easiest big unlock: the minutes show CEO Short gives the quorum court quarterly reports with handouts and slides. Those materials became county records at the clerk's table; requesting the last 8 quarters is on the records-run list. Then the enacting ordinance from the county archive, and FOIA the incentive agreements if the reports don't name terms.
Garland, Hot Spring, Nevada, Pike, Ouachita — same ordinance type, same public availability. The deputy salary comparison table.
· Remaining: an OCR pass on the Hot Spring and Pike 2026 filings (stored as image-only scans), which would complete all five neighbors at 2026 rates.
· New (2026-07-18): the county's own base-pay ordinances (2016–2025, all stored and OCR'd) show deputy starting pay rose 32% in four years — $32,898 in 2022 to $43,398 in 2026. The comparison page now carries the trajectory alongside the gap: the court has been raising pay steadily; Garland moved further, faster. Two deputy slots were pending applicants when Ordinance 2025-22 passed.
Sheriff, Jail, Assessor, District Court, Prosecutor, Juvenile, OEM, Coroner, Health, Circuit Judge, Extension, Veterans — plus the ~20 smaller special funds and page-level references for every number already ingested. The pages exist in the filed document; finish the ingestion.
arklegaudit.gov. Layer two of the money trail: what was actually spent vs. appropriated, findings, and fund restrictions on the ~$3.9M in unappropriated balances.
· Treasurer's monthly/annual reports are not online — county records request.
· FY2023 audit context found in the state's summary: the county's short-term financing debt limit was $8.65M at the end of 2023.
Ordinance amendments change this tree mid-year. Minutes feed outcome tracking.
· OCR complete (2026-07-18): 35 of 38 minutes now machine-readable after fixing a scan-decoding bug (1-bit images sheared by row padding; pipeline/lib-ocr.js corrects it). 3 files failed to download from the portal.
· What the readable minutes document: the full 2025–26 ambulance saga (RFQs from Valor and Pafford → public comment with both owners speaking → Valor awarded → contract stalls in review → Valor closes, staff move to Pafford → county pivots to a Pafford contract), EDCCC quarterly reports delivered to the court by CEO Shelley Short, EDCCC board appointments made by the court, county property purchases, and every budget-season vote.
· Equally important — what is NOT in the minutes: no asphalt, fuel, or gravel bid awards appear in any quorum court session. Commodity purchasing runs through the county judge's office, which means the check register FOIA (Docket #10) is the only path to those vendor names.
· The quorum court meets the second Monday of each month — now in the platform's calendar config.
· October 12, 2026 regular session agenda (posted publicly by the county clerk's office on Oct. 6): the EDCCC 2026 third-quarter report; Proposed Ordinance 2026-11, “An ordinance to promote transparency and online access to Clark County Quorum Court records”; the quarterly ambulance report; a proposed appropriation ordinance and a proposed resolution, both to be set after the Oct. 7 budget committee meeting; and disposal of county property (a rail car bridge). The agenda lists the meeting at the Clark County Court Complex Building, 419 Clay St — not the 401 Clay St courtroom named in earlier minutes. Confirm the room with the clerk before you go.
The state millage book levies 1 mill each, county-wide, for the hospital and the college. At the county's ~$346M assessed value (derived from the FY2023 audit's constitutional debt-limit figure), that is roughly $346,000 a year each — and neither appears anywhere in the county's appropriation ordinance. Where exactly this money lands, under what authority, with what reporting back to taxpayers, is not navigable in any document we hold.
· The estimate is derived, not transcribed: 2.5% of assessed value = $8,652,005 legal debt limit (FY2023 audit) → assessed value ≈ $346M → 1 mill ≈ $346K/year. Actual collections will differ; the county tax settlement and treasurer's reports carry the real figures.
· First document to pull: Ordinance 2025-19, the annual tax levy ordinance adopted December 8, 2025 (in the county's online ordinance archive) — its text should state the hospital and college levies and their statutory basis.
· Then: which hospital entity and which college receive the proceeds, and what public reporting each provides. These are the same questions the EDCCC fund raised — dedicated public money whose landing point is not publicly navigable.
· To be fair on its face: both levies were presumably established by public vote or statute and serve public institutions. The gap is documentation, not legitimacy — the platform's job is to make the flow navigable, whatever it shows.
Which vendor got which check. Public under Arkansas FOIA; not currently posted online.
· The audits also surfaced a reverse trail: gas and oil companies reimbursed the county's road fund $715,948 in 2023.
· Sending the FOIA letter is a human step — any Arkansas citizen can; the template is on the /vendors page.
The share of treated water that leaks or goes unbilled isn’t published. It’s the first number for deciding whether leak-finding meters would pay for themselves.
How many million gallons a day the treatment plant can make, how much it makes now, and when it was built and last upgraded — the basics for planning growth.
EPA’s national sampling (UCMR 5) tested for “forever chemicals.” Arkadelphia’s results weren’t findable. Next step: EPA’s UCMR data or ask the utility.
Every system had to list its lead and galvanized service lines by Oct 2024. Arkadelphia’s inventory hasn’t been found published. Next step: ask the utility.
The current rate schedule, and whether a large Mega Site user would pay for water and sewer expansion or residents would through their bills.
The sheriff has called for a new jail at least double the current capacity. The cost, site, financing, and whether it will include classroom, shop, kitchen, or garden space haven’t been announced.
Whether the jail offers any garden, GED, trade, recovery, or reentry program — none was found documented.
Clark County received federal ARPA funds, and the 2026 budget still carries $471,142 of it. The total received and a full list of what it paid for aren’t documented here yet. Next step: the U.S. Treasury’s allocation list and the county’s ARPA reports.
On the Oct. 12, 2026 agenda: a proposed ordinance “to promote transparency and online access to Clark County Quorum Court records.” Its text isn’t posted yet. Next step: get the text from the county clerk and file it here. If the court adopts it, this item tracks what it requires — which records, how soon, for how long — and whether each part gets done.
Arkansas requires each county officeholder and candidate to file a Statement of Financial Interest every year, and each candidate to file campaign contribution and expenditure reports. Next step: request all of them from the county clerk (or the Secretary of State, if Act 524 of 2025 moved the campaign reports there) — both county judge candidates, every quorum court candidate, and every sitting elected official — and post each one as filed, in the same format for everyone.