Opinion No.

Mr. Charles Robinson, Legislative Auditor Legislative Joint Auditing Committee State Capitol, Room 173 Little Rock, AR 72201

Dear Mr. Robinson:

This in response to your request for clarification of Opinion No.91-284, regarding a quorum court's authority to set up a separate checking account for the county sheriff's department, issued by this office on October 7, 1991. Your questions will be restated and answered in the order posed.

Your first question is:(1) Are the bank accounts specified at A.C.A. § 14-25-102 (1987) established for the purpose of receiving fees, fines, penalties and other…