Opinion No.

The Honorable Dan Dane Prosecuting Attorney St. Francis County First Judicial District P.O. Box 987 Forrest City, AR 72335

Dear Mr. Dane:

This is in response to questions that you have raised with regard to St. Francis County's application of current revenues to obligations incurred in a prior fiscal year.

The following questions and answers, as set forth in Attorney General Opinion Number 85-221 (copy enclosed) address this matter and will hopefully offer guidance in considering the issues:

1. How should a bill (for services rendered) be legally handled if said bill is presented for the first…