Opinion No.

The Honorable Pat Flanagin State Representative P.O. Box 867 Forrest City, AR 72333

Dear Representative Flanagin:

This is in response to your request for an opinion on several questions involving the disbursement of appropriated funds in St. Francis County. You note that the county maintains one bank account comprised of various separate county funds, and that the separate funds are restricted either by law or county ordinance for particular governmental functions or purposes (e.g., the County Road Fund). Your specific questions are as follows:

1. May a county judge approve a voucher for the…