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Logan County, Arkansas · Logan County 2026 adopted budget

Logan County — the money trail

$19,600,031.05
This is the county's 2026 budget (Ordinance 2026-01, passed December 15, 2025) as filed with the state. We used the 2026 appropriated amounts. Some funds move money into other county funds (transfer lines, $3,335,185.08 in all, most of it the 1/2 cent sales tax going to the jail fund), so those dollars appear in both funds. 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 ✓ 65/65
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 — $19,600,031.05 appropriated

▶County General Fund1000$5,952,259.5330%✓ Sourced
▶County Judge1000-0100$204,813.62✓ Sourced
▶Personal services$189,813.62✓ Sourced
▶Supplies$4,000✓ Sourced
▶Other services and charges$11,000✓ Sourced
▶County Clerk1000-0101$384,802.56✓ Sourced
▶Personal services$307,302.56✓ Sourced
▶Supplies$17,000✓ Sourced
▶Other services and charges$50,000✓ Sourced
▶Capital outlay$10,500✓ Sourced
▶Circuit Clerk1000-0102$429,094.59✓ Sourced
▶Personal services$407,094.59✓ Sourced
▶Supplies$10,000✓ Sourced
▶Other services and charges$12,000✓ Sourced
▶County Treasurer1000-0103$191,801.32✓ Sourced
▶Personal services$144,801.32✓ Sourced
▶Supplies$12,000✓ Sourced
▶Other services and charges$35,000✓ Sourced
▶Tax Collector1000-0104$354,547.98✓ Sourced
▶Personal services$299,547.98✓ Sourced
▶Supplies$35,000✓ Sourced
▶Other services and charges$20,000✓ Sourced
▶Tax Assessor1000-0105$456,633.24✓ Sourced
▶Personal services$365,233.24✓ Sourced
▶Supplies$53,000✓ Sourced
▶Other services and charges$38,400✓ Sourced
▶Equalization Board1000-0106$3,250✓ Sourced
▶Personal services$2,250✓ Sourced
One printed line: contract labor, five members at $75 per diem.
▶Other services and charges$1,000✓ Sourced
▶Quorum Court1000-0107$138,046.84✓ Sourced
▶Personal services$136,046.84✓ Sourced
▶Other services and charges$2,000✓ Sourced
▶Courthouse Maintenance1000-0108$107,588.84✓ Sourced
▶Personal services$101,038.84✓ Sourced
▶Supplies$6,250✓ Sourced
▶Other services and charges$300✓ Sourced
One printed line under Other Services & Charges: drug testing.
▶Election Commission1000-0109$329,906.56✓ Sourced
▶Personal services$136,072.56✓ Sourced
▶Supplies$55,000✓ Sourced
▶Other services and charges$138,834✓ Sourced
▶County Buildings1000-0111$371,410.82✓ Sourced
▶Personal services$62,410.82✓ Sourced
▶Supplies$70,000✓ Sourced
▶Other services and charges$139,000✓ Sourced
▶Capital outlay$100,000✓ Sourced
▶Financial Management1000-0113$40,000✓ Sourced
▶Personal services$40,000✓ Sourced
One printed line: 0113-1010 workers compensation.
▶Grants-in-Aid1000-0116$45,624✓ Sourced
Seven grant lines to local groups; no category subtotal is printed.
▶Civil Attorney1000-0117$61,940.79✓ Sourced
▶Personal services$59,940.79✓ Sourced
▶Other services and charges$2,000✓ Sourced
▶Logan County Museum1000-0118$18,353.16✓ Sourced
▶Personal services$14,353.16✓ Sourced
▶Supplies$1,600✓ Sourced
▶Other services and charges$2,400✓ Sourced
▶County Property Reappraisal1000-0119$204,996✓ Sourced
▶Other services and charges$204,996✓ Sourced
▶Health Department1000-0300$40,414.92✓ Sourced
▶Personal services$9,974.92✓ Sourced
No personal services subtotal is printed; this is the sum of its printed lines ($9,110.00, $696.92, $113.00, $55.00).
▶Supplies$7,000✓ Sourced
▶Other services and charges$23,440✓ Sourced
▶County Sheriff1000-0400$1,717,682.0529% of fund✓ Sourced
▶Personal services$1,360,082.05✓ Sourced
▶Supplies$210,600✓ Sourced
▶Other services and charges$45,000✓ Sourced
▶Capital outlay$102,000✓ Sourced
▶Circuit Court-Division I1000-0401$4,490✓ Sourced
▶Other services and charges$4,490✓ Sourced
▶Circuit Court-Division II1000-0402$3,218✓ Sourced
▶Other services and charges$3,218✓ Sourced
▶Circuit Court-Division III1000-0403$26,933✓ Sourced
▶Other services and charges$26,933✓ Sourced
▶Jurors1000-0404$30,000✓ Sourced
▶Other services and charges$30,000✓ Sourced
▶Northern District Court1000-0409$134,416.66✓ Sourced
▶Personal services$110,416.66✓ Sourced
No personal services subtotal is printed; this is the sum of its printed lines ($41,345.00, $36,960.00, $5,990.33, $11,996.33, $13,942.00, $27.00, $156.00).
▶Supplies$14,500✓ Sourced
▶Other services and charges$6,500✓ Sourced
▶Capital outlay$3,000✓ Sourced
▶Southern District Court1000-0410$137,466.66✓ Sourced
▶Personal services$110,466.66✓ Sourced
▶Supplies$13,500✓ Sourced
▶Other services and charges$13,500✓ Sourced
▶Juvenile Intake1000-0415$168,813.88✓ Sourced
▶Personal services$119,148.88✓ Sourced
▶Supplies$5,900✓ Sourced
▶Other services and charges$43,765✓ Sourced
▶Prosecuting Attorney1000-0416$137,280.21✓ Sourced
▶Personal services$91,530.21✓ Sourced
▶Other services and charges$45,750✓ Sourced
▶County Coroner1000-0419$53,371.4✓ Sourced
▶Personal services$50,071.4✓ Sourced
▶Other services and charges$3,300✓ Sourced
▶Solid Waste Recycling1000-0702$34,984.76✓ Sourced
▶Personal services$23,984.76✓ Sourced
▶Other services and charges$11,000✓ Sourced
▶Veterans Service Office1000-0800$29,195.67✓ Sourced
▶Personal services$26,895.67✓ Sourced
▶Supplies$1,700✓ Sourced
▶Other services and charges$600✓ Sourced
▶Extension Service Office1000-0801$89,932✓ Sourced
▶Personal services$84,232✓ Sourced
▶Other services and charges$5,700✓ Sourced
▶Paupers & Welfare1000-0802$1,250✓ Sourced
▶Other services and charges$1,250✓ Sourced
▶Local Assistance Tribal Consistency Fund1007$200,0001%✓ Sourced
▶Supplies$200,000100% of fund✓ Sourced
▶Sales and Use Tax Fund1800$1,271,7606%✓ Sourced
Lines include transfers to the EMS fund ($220,762.00), OEM fund ($13,923.00), County General Fund ($900,000.00) and E-911 fund ($44,075.00), plus payments to rural fire departments and other groups; no category subtotals are printed.
▶Office of Emergency Management Fund1802$156,982.241%✓ Sourced
▶Personal services$125,982.2480% of fund✓ Sourced
▶Supplies$15,500✓ Sourced
▶Other services and charges$7,750✓ Sourced
▶Capital outlay$7,750✓ Sourced
▶Logan County Communications Fund1898$36,780✓ Sourced
▶Supplies$6,000✓ Sourced
▶Other services and charges$30,78084% of fund✓ Sourced
▶County Road Fund2000$3,190,449.4816%✓ Sourced
▶Personal services$1,615,449.4851% of fund✓ Sourced
▶Supplies$1,000,00031% of fund✓ Sourced
▶Other services and charges$175,000✓ Sourced
▶Capital outlay$400,000✓ Sourced
▶Additional Road Fuel Tax Fund2003$176,0781%✓ Sourced
▶Supplies$176,078100% of fund✓ Sourced
▶County Treasurer Automation Fund3000$58,109✓ Sourced
▶Personal services$8,109✓ Sourced
No personal services subtotal is printed; this is the sum of its printed lines ($7,500.00, $574.00, $35.00).
▶Supplies$20,00034% of fund✓ Sourced
▶Other services and charges$30,00052% of fund✓ Sourced
▶County Collector Automation Fund3001$76,491✓ Sourced
▶Personal services$6,491✓ Sourced
▶Supplies$14,000✓ Sourced
▶Other services and charges$16,000✓ Sourced
▶Capital outlay$40,00052% of fund✓ Sourced
▶Circuit Court Automation Fund3002$58,500✓ Sourced
▶Supplies$16,00027% of fund✓ Sourced
▶Other services and charges$42,50073% of fund✓ Sourced
▶County Assessor Amendment 79 Fund3004$25,400✓ Sourced
▶Personal services$7,50030% of fund✓ Sourced
One printed line: 0105-1003 extra help.
▶Supplies$17,90070% of fund✓ Sourced
▶County Clerk Cost Fund3005$41,619✓ Sourced
▶Personal services$10,61926% of fund✓ Sourced
▶Supplies$14,00034% of fund✓ Sourced
▶Other services and charges$8,500✓ Sourced
▶Capital outlay$8,500✓ Sourced
▶Circuit Clerk Recorder Cost Fund3006$276,6881%✓ Sourced
▶Personal services$10,885✓ Sourced
▶Supplies$75,00027% of fund✓ Sourced
▶Other services and charges$98,00035% of fund✓ Sourced
▶Capital outlay$40,245✓ Sourced
▶Transfer to County General Fund$52,558✓ Sourced
▶Sheriff's Auto Fund3007$12,800✓ Sourced
▶Supplies$2,800✓ Sourced
▶Automation fund software$10,00078% of fund✓ Sourced
▶Child Support Enforcement Fund3012$500✓ Sourced
▶Appropriated transfer to County General Fund$500100% of fund✓ Sourced
▶County Sheriff Communication Equipment Fund3014$70,000✓ Sourced
▶General office supplies$10,000✓ Sourced
▶Supplies$20,00029% of fund✓ Sourced
▶Other professional services$5,000✓ Sourced
▶Other services and charges$35,00050% of fund✓ Sourced
▶County Sheriff Drug Control Fund3015$24,000✓ Sourced
▶Supplies$4,000✓ Sourced
▶Other services and charges$7,00029% of fund✓ Sourced
▶Capital outlay$13,00054% of fund✓ Sourced
▶County Detention Center Fund3017$1,983,763.410%✓ Sourced
▶Personal services$1,402,463.471% of fund✓ Sourced
▶Supplies$238,500✓ Sourced
▶Other services and charges$321,000✓ Sourced
▶Capital outlay$21,800✓ Sourced
▶County Sheriff Boating Safety Fund3019$5,043✓ Sourced
▶Supplies$2,54350% of fund✓ Sourced
▶Other services and charges$2,50050% of fund✓ Sourced
▶E 911 Fund (Dispatch)3020$648,728.473%✓ Sourced
▶Personal services$528,728.4782% of fund✓ Sourced
▶Supplies$60,000✓ Sourced
▶Other services and charges$10,000✓ Sourced
▶Capital outlay$50,000✓ Sourced
▶Emergency Medical Service Fund3021$2,387,045.3212%✓ Sourced
▶Personal services$1,887,045.3279% of fund✓ Sourced
▶Supplies$265,000✓ Sourced
▶Other services and charges$185,000✓ Sourced
▶Capital outlay$50,000✓ Sourced
▶Public Defender Fund3024$23,040✓ Sourced
▶Supplies$5,100✓ Sourced
▶Other services and charges$17,94078% of fund✓ Sourced
▶Drug Court Program Fund3028$7,094✓ Sourced
▶Supplies$3,54750% of fund✓ Sourced
▶Other services and charges$3,54750% of fund✓ Sourced
▶Juvenile Probation Fee Fund3031$6,844✓ Sourced
▶Supplies$3,42250% of fund✓ Sourced
Printed as line 0415-2035 with no label; 2035 is the supplies line.
▶Other services and charges$3,42250% of fund✓ Sourced
▶Circuit Court Commission Fee Fund3039$5,507✓ Sourced
▶Supplies$3,50764% of fund✓ Sourced
▶Other services and charges$2,00036% of fund✓ Sourced
▶Logan County Game & Fish Fund3041$994✓ Sourced
▶Supplies$49450% of fund✓ Sourced
▶Other services and charges$50050% of fund✓ Sourced
▶Late Assessment Fund3042$2,000✓ Sourced
▶Supplies$2,000100% of fund✓ Sourced
▶1/2 Cent Sales Tax Detention Center Fund3405$2,103,367.0811%✓ Sourced
▶Transfer to County Detention Center Fund$2,103,367.08100% of fund✓ Sourced
▶Adult Drug Court Grant Fund3508$3,624✓ Sourced
Printed as one amount with no lines.
▶PSEG Grant (Public Safety) Fund3521$902✓ Sourced
Printed as one amount with no lines.
▶Asset Forfeiture Fund3522$10,498✓ Sourced
Printed as one amount with no lines.
▶Library3008$783,164.534%✓ Sourced
▶Personal services$414,164.5353% of fund✓ Sourced
▶Supplies$96,000✓ Sourced
▶Other services and charges$163,000✓ Sourced
▶Capital outlay$110,000✓ Sourced