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Lincoln County, Arkansas · Lincoln County 2026 adopted budget

Lincoln County — the money trail

$8,489,815.89
This is Lincoln County's 2026 budget, set by Ordinance 2025-21 and filed with the state. Amounts are the ordinance's maximum appropriations; the split of each General Fund office comes from its application for appropriation. The Reappraisal Fund's $76,608 is moved into the General Fund, so those dollars appear in both. Click any number to see exactly where it comes from. Where the trail goes dark, it becomes a numbered issue in the docket. New here? Read our story or take the plain-words tour.
Cross-foots ✓ 47/47
Now you've seen it — say what matters. You don't write the budget; the people you elected do. But this is the record they answer to. Tell them what to lean into, or what to take a fresh look at, and why. Set the priorities.
✓ Sourced○ Cited◐ Partial⚠ Ambiguous✖ Dead end
✓ Sourced = cited to a document and the math re-adds to the dollar. ○ Cited = cited to a document, but the math isn't independently double-checked yet. Hover any mark for what it means.

Where it goes — $8,489,815.89 appropriated

▶General Fund1000$3,622,326.6143%✓ Sourced
▶Office of County Judge1000-0100$109,845.29✓ Sourced
▶Personal services$69,145.29✓ Sourced
▶Supplies$3,000✓ Sourced
▶Other services and charges$37,700✓ Sourced
▶Office of County Clerk1000-0101$198,474.72✓ Sourced
The ordinance appropriates $198,474.72; the application for appropriation (p. 10) requests $162,710.00, split into the categories shown.
▶Personal services$108,910○ Cited
▶Supplies$9,000○ Cited
▶Other services and charges$34,300○ Cited
▶Capital outlay$10,500○ Cited
▶Office of Circuit Clerk1000-0102$175,763.22✓ Sourced
▶Personal services$175,763.22✓ Sourced
▶Office of Treasurer1000-0103$120,949.72✓ Sourced
▶Personal services$72,799.72✓ Sourced
▶Supplies$7,000✓ Sourced
▶Other services and charges$41,150✓ Sourced
▶Office of Collector1000-0104$250,203.18✓ Sourced
The ordinance appropriates $250,203.18; the application for appropriation (p. 17) requests $255,570.19, split into the categories shown.
▶Personal services$177,598.18○ Cited
▶Supplies$4,000○ Cited
▶Other services and charges$68,605○ Cited
▶Capital outlay$5,367.01○ Cited
▶Office of Assessor1000-0105$283,279.88✓ Sourced
▶Personal services$182,904.88✓ Sourced
▶Supplies$2,500✓ Sourced
▶Other services and charges$96,375✓ Sourced
▶Capital outlay$1,500✓ Sourced
▶Board of Equalization1000-0106$93,700✓ Sourced
▶Personal services$91,500✓ Sourced
▶Other services and charges$2,200✓ Sourced
▶Quorum Court1000-0107$118,084.07✓ Sourced
▶Personal services$111,384.07✓ Sourced
▶Supplies$1,000✓ Sourced
▶Other services and charges$5,700✓ Sourced
▶Courthouse Maintenance1000-0108$226,411.55✓ Sourced
▶Personal services$66,611.55✓ Sourced
▶Supplies$79,100✓ Sourced
▶Other services and charges$60,700✓ Sourced
▶Capital outlay$20,000✓ Sourced
▶Election Expense1000-0109$64,250✓ Sourced
▶Personal services$21,050✓ Sourced
▶Supplies$28,000✓ Sourced
▶Other services and charges$13,200✓ Sourced
▶Capital outlay$2,000✓ Sourced
▶County Health Dept1000-0300$35,750✓ Sourced
▶Supplies$15,850✓ Sourced
▶Other services and charges$19,900✓ Sourced
▶Senior Citizen Center1000-0304$37,125✓ Sourced
▶Supplies$1,500✓ Sourced
▶Other services and charges$10,625✓ Sourced
▶Capital outlay$25,000✓ Sourced
▶Office of County Sheriff1000-0400$1,137,089.3131% of fund✓ Sourced
▶Personal services$881,889.31✓ Sourced
▶Supplies$124,000✓ Sourced
▶Other services and charges$81,200✓ Sourced
▶Capital outlay$50,000✓ Sourced
▶Office of School Resource Officers1000-0401$145,847.88✓ Sourced
▶Personal services$145,847.88✓ Sourced
▶Circuit & Courtroom1000-0406$18,422✓ Sourced
▶Personal services$7,822✓ Sourced
▶Other services and charges$10,600✓ Sourced
▶Juvenile Judge1000-0414$198,083.51✓ Sourced
The ordinance appropriates $198,083.51; the application for appropriation (pp. 44–45) requests $199,283.51, split into the categories shown.
▶Personal services$147,683.51○ Cited
▶Supplies$2,500○ Cited
▶Other services and charges$49,100○ Cited
▶District Court Clerk1000-0409$97,177.1✓ Sourced
▶Personal services$89,827.1✓ Sourced
▶Supplies$4,500✓ Sourced
▶Other services and charges$2,850✓ Sourced
▶County Coroner1000-0419$21,874.58✓ Sourced
The ordinance appropriates $21,874.58; the application for appropriation (pp. 47–48) requests $21,974.58, split into the categories shown.
▶Personal services$16,914.58○ Cited
▶Supplies$3,250○ Cited
▶Other services and charges$1,810○ Cited
▶OEM Budget1000-0500$146,785✓ Sourced
▶Personal services$55,350✓ Sourced
▶Supplies$55,075✓ Sourced
▶Other services and charges$34,360✓ Sourced
▶Capital outlay$2,000✓ Sourced
▶County Library1000-0600$10,740✓ Sourced
▶Other services and charges$10,740✓ Sourced
▶Veteran Service1000-0800$20,220.6✓ Sourced
▶Personal services$15,600.6✓ Sourced
▶Supplies$500✓ Sourced
▶Other services and charges$4,120✓ Sourced
▶Extension Service1000-0801$93,750✓ Sourced
▶Supplies$9,500✓ Sourced
▶Other services and charges$74,250✓ Sourced
▶Capital outlay$10,000✓ Sourced
▶Social Services1000-0803$18,500✓ Sourced
▶Supplies$15,000✓ Sourced
▶Other services and charges$3,500✓ Sourced
▶Road Fund2000$2,275,567.6727%✓ Sourced
▶Personal services$1,111,567.6749% of fund✓ Sourced
▶Supplies$771,56034% of fund✓ Sourced
▶Other services and charges$117,440✓ Sourced
▶Capital outlay$275,000✓ Sourced
▶Unpaved Road Grant2901$75,0001%✓ Sourced
▶Supplies$75,000100% of fund✓ Sourced
▶Treasurer's Automation3000$15,000✓ Sourced
▶Supplies$6,00040% of fund✓ Sourced
▶Other services and charges$6,00040% of fund✓ Sourced
▶Capital outlay$3,000✓ Sourced
▶Collector's Automation3001$7,967.01✓ Sourced
The ordinance also says to transfer $37,321.20 to County General to aid salary; that transfer is not in this total.
▶Supplies$1,000✓ Sourced
▶Other services and charges$1,600✓ Sourced
▶Capital outlay$5,367.0167% of fund✓ Sourced
▶District Court Automation Fund3003$7,500✓ Sourced
▶Supplies$1,000✓ Sourced
▶Other services and charges$5,00067% of fund✓ Sourced
▶Capital outlay$1,500✓ Sourced
▶Assessor's Special Fund3004$4,000✓ Sourced
▶Supplies$1,50038% of fund✓ Sourced
▶Capital outlay$2,50063% of fund✓ Sourced
▶Recorder's Cost Fund3006$57,0801%✓ Sourced
The ordinance also says to transfer $5,371.94 to County General to pay salaries; that transfer is not in this total.
▶Supplies$4,000✓ Sourced
▶Other services and charges$53,08093% of fund✓ Sourced
▶County Library Fund3008$166,0002%✓ Sourced
▶Personal services$166,000100% of fund✓ Sourced
▶Solid Waste Fund3009$578,7957%✓ Sourced
▶Supplies$17,500✓ Sourced
▶Other services and charges$561,29597% of fund✓ Sourced
▶Reappraisal Fund$76,6081%✓ Sourced
The whole amount is a transfer, paid monthly to County General, so it is counted again in County General.
▶Transfers$76,608100% of fund✓ Sourced
▶Child Support Collections Fund3012$1,000✓ Sourced
▶Other services and charges$1,000100% of fund✓ Sourced
▶Jail Operations & Maintenance3017$996,996.4912%✓ Sourced
▶Personal services$667,796.4967% of fund✓ Sourced
▶Supplies$173,000✓ Sourced
▶Other services and charges$156,200✓ Sourced
▶County 911 Fund3020$432,589.365%✓ Sourced
▶Personal services$346,389.3680% of fund✓ Sourced
▶Supplies$65,000✓ Sourced
▶Other services and charges$21,200✓ Sourced
▶Indigent Defense Fund3026$37,800✓ Sourced
▶Personal services$36,00095% of fund✓ Sourced
▶Supplies$500✓ Sourced
▶Other services and charges$1,300✓ Sourced
▶Juvenile Probation Fee Fund3031$1,500✓ Sourced
▶Other services and charges$1,500100% of fund✓ Sourced
▶Recycling Fund3036$88,509.751%✓ Sourced
▶Personal services$46,359.7552% of fund✓ Sourced
▶Supplies$11,525✓ Sourced
▶Other services and charges$30,62535% of fund✓ Sourced
▶Hot Check Fund3400$1,000✓ Sourced
▶Supplies$1,000100% of fund✓ Sourced
▶Recycling Grant3500$23,000✓ Sourced
The ordinance lists this under Capital Outlay and adds "transfer funds to Recycling for payroll"; the application page (p. 92) puts the $23,000 under Personal Services.
▶Capital outlay$23,000100% of fund✓ Sourced
▶Court Security Grant3504$18,000✓ Sourced
▶Supplies$18,000100% of fund✓ Sourced
▶Juvenile Officer Grant 20203512$3,576✓ Sourced
▶Personal services$3,576100% of fund✓ Sourced