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.
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.
Layer two: what was actually received and spent, audited. More recent audit years to be obtained.
Prior-year filing — the baseline for year-over-year change detection.
Statewide salary survey filing — direct comparison material for the deputy-pay question.
Layer two: audited county actuals.
Layer two: audited county actuals. The most recent published county audit; FY2024 not yet released.
School millage by district: Arkadelphia 44.65 (27.00 M&O + 17.65 debt), Gurdon 43.00 (25.00 + 18.00).
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.
Prior-year millage book, for change detection against the 2025 edition.
Sets 2026 starting pay per Attachment A: Sheriff Deputy base $43,398 · Criminal Investigator $44,515 · Jailer $35,838 · Dispatcher $38,795 · operators/drivers $35,288 — plus certificate pay ($600), SGT pay ($750), and holiday pay formulas. Adopted December 8, 2025; sponsor Justice Johns.
2025 starting pay: Sheriff Deputy base $41,398 · Jailer $33,838 · Dispatcher $36,795.
Base pay threshold adopted December 2024.
2023 starting pay: Sheriff Deputy base $34,398.
2022 starting pay: Sheriff Deputy base $32,898.
Base pay threshold adopted December 2016 — the earliest in the portal.
Historical filing — long-run trend material.
Historical filing — long-run trend material.
Historical filing — long-run trend material.
Historical filing — long-run trend material.
Historical filing — long-run trend material.
EDCCC half-cent sales tax remitted in 2010: $1,357,884 (Note 14, p. 17).
EDCCC half-cent sales tax remitted in 2011: $1,419,510 (Note 14, p. 19).
EDCCC half-cent sales tax remitted in 2012: $1,461,271 (Note 14, p. 18).
EDCCC half-cent sales tax remitted in 2013: $1,498,988 (Note 15, p. 18).
EDCCC half-cent sales tax remitted in 2014: $1,521,172 (Note 13, p. 18).
EDCCC half-cent sales tax remitted in 2015: $1,442,943 (Note 15, p. 18).
EDCCC half-cent sales tax remitted in 2016: $1,597,480 (Schedule 2, p. 15).
EDCCC half-cent sales tax remitted in 2017: $1,576,248 (Note 8, p. 25).
EDCCC half-cent sales tax remitted in 2018: $1,658,791 (Note 9, p. 26).
EDCCC half-cent sales tax remitted in 2019: $1,572,733 (Note 11, p. 27).
EDCCC half-cent sales tax remitted in 2020: $1,839,529 (Schedule 2, p. 29).
First year of the EDCCC half-cent (approved June 12, 2007); no separate EDCCC dollar figure disclosed in this audit.
EDCCC half-cent sales tax remitted in 2008: $1,519,548 (Note 14, p. 18).
EDCCC half-cent sales tax remitted in 2009: $1,372,032 (Note 14, p. 18).
Arkadelphia (code 21-02): city 2.000% (effective 4/1/2023), Clark County 1.500%. Add the 6.5% state rate for the 10.0% a shopper pays.
Audited city actuals — the city budget itself is not posted online, but these are.
Audited city actuals.
Newest audited city actuals: FY2024 general fund revenues $18.2M, expenditures $13.2M, year-end fund balance $2.3M (regulatory basis).
The utility side of city finances, audited separately.
General Fund sales taxes in 2019: $2,159,716 (p. 7, Exhibit B). Long-term debt notes.
General Fund sales taxes in 2020: $4,469,434 (p. 7, Exhibit B). Long-term debt notes.
General Fund sales taxes in 2021: $5,227,927 (p. 8, Exhibit B). Long-term debt notes.
Hosted by the Arkansas Department of Health. Source: Ouachita River; TTHM running average 54 ppb (limit 80); HAA5 36 ppb (limit 60); lead 90th percentile 0.002 ppm (2 of 30 sites over); one March 2023 bacteriological monitoring violation.
Permit AR0020605. Rated 4 – Satisfactory; two violations (lagoon aerators off; flowmeter past calibration). Oxidation ponds 1–3 feed an aerated aquaculture pond with duckweed.
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.
Purpose: technology upgrades, two converted classrooms at the high school, and renovation of the historic Peake facility.
Refunded 2012 bonds and financed "erecting and equipping a new elementary and middle school" plus improvements (expected completion November 2018). Secured by a continuing debt tax voted at the 2015 school election.
Issued to refund the 2015 bonds. Secured by the continuing debt tax voted at the 2015 school election.
Purpose: "constructing and equipping new elementary school facilities," expected completion July 1, 2024. No specific tax voted for these bonds; secured by surplus from existing debt service taxes.
Purpose: "constructing and equipping a new high school and constructing and equipping other school facilities," expected completion July 2028. Secured by a continuing debt tax voted at the 2025 school election.
Ballot: raise the district rate 3 mills (44.65 to 47.65), sell up to $37,170,000 in bonds for a new high school, and shift 2 existing M&O mills to debt service.
Signed 2026 ordinance from the county archive.
Portal filing with worksheets; companion to ordinance O-25-25.
Prior-year peer filing.
Statewide salary survey filing — direct comparison material for the deputy-pay question.
Audited district financials; no findings reported.
Peer-county filing for the deputy-pay and budget comparisons.
Prior-year peer filing.
Statewide salary survey filing — direct comparison material for the deputy-pay question.
Peer-county filing for the deputy-pay and budget comparisons.
Prior-year peer filing.
Statewide salary survey filing — direct comparison material for the deputy-pay question.
Peer-county filing for the deputy-pay and budget comparisons.
Prior-year peer filing.
Statewide salary survey filing — direct comparison material for the deputy-pay question.
Peer-county filing for the deputy-pay and budget comparisons.
Prior-year peer filing.
Statewide salary survey filing — direct comparison material for the deputy-pay question.