Opinion No.

Mr. Charles L. Robinson, CPA, CFE Legislative Auditor 172 State Capitol Little Rock, AR 72201-1099

Dear Mr. Robinson:

You have asked for my opinion on the following questions:

1. Are volunteer firemen employees of a city if the city has an officially organized volunteer fire department?

2. Are donations or other moneys deposited in a bank account with the city's tax ID number presumed to be public funds or moneys?

3. What factors need to be considered in determining whether moneys or donations collected to benefit a public entity are public or private?

4. If funds collected to benefit a public…