§ Ark. Code § 7-5-104Election expenses — Allocation

(a)(1) All expenses of general elections and runoff elections for presidential, congressional,
state, district, county, township, or municipal offices in this state shall be paid by the counties in
which they are held.
(2) However, any city or incorporated town shall reimburse the county board of election
commissioners for the expenses of the elections in an amount equal to a figure derived by
multiplying fifty percent (50%) of the total cost of each election by a fraction, the numerator of
which shall be the number of voters from the city or incorporated town casting ballots in each
election prepared by the county board of election commissioners, and the denominator of which
shall be the total number of voters casting ballots in each election.
(b)(1) Except for the expense of party primary elections under § 7-7-201 et seq., all expenses
for special elections, including runoff elections as required by law, for congressional, state,
district, county, and township offices shall be paid by the counties in which they are held.
(2) All expenses of special elections, including any runoff elections as required by law, for
municipal offices shall be paid by the city or incorporated town calling for the elections.
(3) All expenses of special elections called by any county for the purpose of referring a question
or measure to the voters of the county shall be paid by the county.
(4) All expenses of special elections called by any city or incorporated town for the purpose of
referring a question or measure to the voters of the city or incorporated town shall be paid by the
city or incorporated town.
(c)(1) The county board of election commissioners shall determine the expenses necessary to
conduct a free, equal, and lawful election in order to comply with the United States Constitution,
laws of the United States, the Arkansas Constitution, and the laws of the State of Arkansas.
(2) The county board of election commissioners shall:
(A) Prepare an election budget estimate of the expenses of all anticipated elections for the
fiscal year of the county; and
(B) Transmit the election budget estimate during the same time and in the same manner as
is required of other county departments and county elected officials in writing to:
(i) The county judge;
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ELECTION PROCEDURE GENERALLY
7-5-105
(ii) The county judge’s designated comptroller or budget director; or
(iii) A person as may be directed by the county judge.
(3) The election budget estimate shall include without limitation the following cost of:
(A) The salaries and expenses of:
(i) Full-time employees with positions relating to elections; and
(ii) Additional permanent, temporary, seasonal, or part-time employees to include without
limitation:
(a) Poll workers; and
(b) Election officials;
(B) Equipment;
(C) Supplies;
(D) Publication costs;
(E) Maintenance;
(F) Utilities;
(G) Insurance;
(H) Taxes;
(I) Other direct expenses to conduct elections during the calendar year following an
appropriation by the quorum court; and
(J) Indirect expenses of conducting elections during the calendar year following appropriation by the quorum court.
(4) If the county board of election commissioners determines that an elected county official has
made an appropriate determination of expenses necessary to conduct elections and has previously prepared a budget estimate of the expenses for all anticipated elections for the fiscal year
of the county, the county board of election commissioners may fulfill its duties by identifying and
requesting line item budget support in the formal budget and appropriation of the elected county
official, by majority vote of the county board of election commissioners, as set forth in its minutes
annually.
(5) If the county board of election commissioners determines that the expenses necessary to
conduct free, equal, and lawful elections can be met through in-kind support from other county
departments, agencies, and resources, the county board of election commissioners may accept
in-kind support and resources under the terms and conditions as may be acceptable to the county
board of election commissioners.
(d)(1) No state or county employee or official shall take or accept any funding, grants, gifts,
services, or anything else of value, for the purpose of paying election-related expenses or
performing his or her other duties under this title from any source other than from:
(A) The governing authority of a city or incorporated town;
(B) The governing authority of the county;
(C) The State of Arkansas; or
(D) The United States Government.
(2) Subdivision (d)(1) of this section does not apply to services lawfully performed under
§§ 7-4-112, 7-4-116, and 7-4-117.
(3) Subdivision (d)(1) of this section does not apply to campaign contributions lawfully received
and expended by a candidate under § 7-6-101 et seq. and § 7-6-201 et seq.