Opinion No.

The Honorable Mike Beebe State Senator 211 West Arch Avenue Searcy, Arkansas 72143-5331

Dear Senator Beebe:

This is in response to your request for an opinion on the control and audit of funds in the "Kensett Fire Department Association Fund." You have enclosed a copy of a letter from the Assistant Chief of the Kensett Volunteer Fire Department stating that the department is a "municipal volunteer department." The City of Kensett budgets a certain monetary sum for the yearly support of the fire department, including sums to pay for equipment and maintenance. The Assistant Chief notes that the…