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Columbia County, Arkansas · Columbia County 2026 adopted budget

Columbia County — the money trail

$21,746,853.88
This is Columbia County's 2026 final budget, adopted by Ordinance 2025-28 on November 10, 2025, as filed with the state. We use the "Budget 2026" column. Some funds move money to other county funds (transfer lines, $774,910.00 in all), so those dollars appear in both funds. Click any number to see exactly where it comes from. Where the trail goes dark, it becomes a numbered issue in the docket. New here? Read our story or take the plain-words tour.
Cross-foots ✓ 99/99
Now you've seen it — say what matters. You don't write the budget; the people you elected do. But this is the record they answer to. Tell them what to lean into, or what to take a fresh look at, and why. Set the priorities.
✓ Sourced○ Cited◐ Partial⚠ Ambiguous✖ Dead end
✓ Sourced = cited to a document and the math re-adds to the dollar. ○ Cited = cited to a document, but the math isn't independently double-checked yet. Hover any mark for what it means.

Where it goes — $21,746,853.88 appropriated

▶County General1000$3,942,45718%✓ Sourced
No fund total printed; this is the sum of its departments.
▶County Judge1000-0100$123,699✓ Sourced
▶Personal services$71,249✓ Sourced
▶Supplies$15,000✓ Sourced
▶Other services and charges$37,450✓ Sourced
▶County Clerk1000-0101$411,654✓ Sourced
▶Personal services$358,054✓ Sourced
▶Supplies$45,000✓ Sourced
▶Other services and charges$8,600✓ Sourced
▶Circuit Clerk1000-0102$291,197✓ Sourced
▶Personal services$251,217✓ Sourced
▶Supplies$27,000✓ Sourced
▶Other services and charges$12,980✓ Sourced
▶Quorum Court1000-0107$80,896✓ Sourced
▶Personal services$62,687✓ Sourced
▶Supplies$2,000✓ Sourced
▶Other services and charges$14,300✓ Sourced
▶Transfers$1,909✓ Sourced
▶Election1000-0109$94,095✓ Sourced
▶Personal services$39,895✓ Sourced
▶Supplies$41,000✓ Sourced
▶Other services and charges$13,200✓ Sourced
▶County Buildings1000-0111$395,000✓ Sourced
▶Personal services$10,000✓ Sourced
▶Transfers$385,000✓ Sourced
▶Columbia County Special Projects1000-0112$320,000✓ Sourced
▶Transfers$320,000✓ Sourced
▶Surveyor1000-0117$1,000✓ Sourced
▶Supplies$500✓ Sourced
▶Other services and charges$500✓ Sourced
▶County/Civil Attorney1000-0125$25,000✓ Sourced
▶Other services and charges$25,000✓ Sourced
▶County Health1000-0300$49,300✓ Sourced
▶Supplies$6,200✓ Sourced
▶Other services and charges$43,100✓ Sourced
▶Sheriff1000-0400$1,592,78140% of fund✓ Sourced
▶Personal services$1,332,306✓ Sourced
▶Supplies$186,000✓ Sourced
▶Other services and charges$68,475✓ Sourced
▶Transfers$6,000✓ Sourced
▶Circuit Court1000-0401$19,500✓ Sourced
▶Supplies$4,000✓ Sourced
▶Other services and charges$15,500✓ Sourced
▶Circuit Court1000-0402$20,500✓ Sourced
▶Supplies$5,500✓ Sourced
▶Other services and charges$15,000✓ Sourced
▶Circuit Court1000-0403$19,975✓ Sourced
▶Supplies$2,000✓ Sourced
▶Other services and charges$17,975✓ Sourced
▶District Court1000-0409$53,981✓ Sourced
▶Other services and charges$53,981✓ Sourced
▶DPA/Deputy Prosecuting Attorney1000-0416$123,975✓ Sourced
▶Other services and charges$123,975✓ Sourced
▶Coroner1000-0419$27,605✓ Sourced
▶Personal services$15,277✓ Sourced
▶Supplies$10,750✓ Sourced
▶Other services and charges$1,578✓ Sourced
▶Constables1000-0420$51✓ Sourced
▶Personal services$40✓ Sourced
▶Other services and charges$11✓ Sourced
▶Juvenile Housing Department1000-0431$46,000✓ Sourced
▶Other services and charges$46,000✓ Sourced
▶OEM/Office of Emergency Management1000-0500$40,125✓ Sourced
▶Personal services$16,475✓ Sourced
▶Supplies$11,500✓ Sourced
▶Other services and charges$12,150✓ Sourced
▶Fire Departments1000-0502$22,850✓ Sourced
▶Personal services$5,350✓ Sourced
▶Other services and charges$17,500✓ Sourced
▶Veterans' Service1000-0800$17,766✓ Sourced
▶Personal services$14,366✓ Sourced
▶Supplies$2,750✓ Sourced
▶Other services and charges$650✓ Sourced
▶Extension Office1000-0801$30,000✓ Sourced
▶Other services and charges$30,000✓ Sourced
▶Soil Conservation - GIA1000-0804$12,500✓ Sourced
▶Other services and charges$12,500✓ Sourced
▶RDA/Rural Development Authority1000-1000$123,007✓ Sourced
▶Personal services$117,057✓ Sourced
▶Supplies$4,200✓ Sourced
▶Other services and charges$1,750✓ Sourced
▶County Special Projects1800$333,4012%✓ Sourced
No fund total printed; this is the sum of its departments.
▶Financial Mgmt Dept1800-0113$10,000✓ Sourced
▶Other services and charges$10,000✓ Sourced
▶Sheriff1800-0400$139,40042% of fund✓ Sourced
▶Capital outlay$139,400✓ Sourced
▶911/CENTRAL DISPATCH1800-0501$184,00155% of fund✓ Sourced
▶Supplies$42,000✓ Sourced
▶Other services and charges$70,000✓ Sourced
▶Capital outlay$10,000✓ Sourced
▶Transfers$62,001✓ Sourced
▶County General Building and Maintenance Fund1801$384,2732%✓ Sourced
No fund total printed; this is the sum of its departments.
▶County Buildings1801-0111$384,273100% of fund✓ Sourced
▶Personal services$84,473✓ Sourced
▶Supplies$108,500✓ Sourced
▶Other services and charges$101,300✓ Sourced
▶Capital outlay$90,000✓ Sourced
▶County General Commissions Fund1810$1,333,7236%✓ Sourced
No fund total printed; this is the sum of its departments.
▶Treasurer1810-0103$156,674✓ Sourced
▶Personal services$144,624✓ Sourced
▶Supplies$5,000✓ Sourced
▶Other services and charges$7,050✓ Sourced
▶Tax Collector1810-0104$320,333✓ Sourced
▶Personal services$296,833✓ Sourced
▶Supplies$10,500✓ Sourced
▶Other services and charges$13,000✓ Sourced
▶Assessor1810-0105$630,49647% of fund✓ Sourced
▶Personal services$478,206✓ Sourced
▶Supplies$74,000✓ Sourced
▶Other services and charges$68,290✓ Sourced
▶Capital outlay$10,000✓ Sourced
▶Equalization Board1810-0106$226,220✓ Sourced
▶Personal services$1,630✓ Sourced
▶Other services and charges$224,590✓ Sourced
▶County Road2000$5,256,54624%✓ Sourced
No fund total printed; this is the sum of its departments.
▶County Road2000-0200$5,256,546100% of fund✓ Sourced
▶Personal services$2,398,546✓ Sourced
▶Supplies$2,180,500✓ Sourced
▶Other services and charges$197,500✓ Sourced
▶Capital outlay$480,000✓ Sourced
▶Additional Motor Fuel Tax2003$589,5003%✓ Sourced
No fund total printed; this is the sum of its departments.
▶Additional Motor Fuel Tax2003-0200$589,500100% of fund✓ Sourced
▶Personal services$589,500✓ Sourced
▶Treasurer's Automation Fund3000$81,000✓ Sourced
No fund total printed; this is the sum of its departments.
▶Treasurer3000-0103$81,000100% of fund✓ Sourced
▶Personal services$10,770✓ Sourced
▶Supplies$48,530✓ Sourced
▶Other services and charges$11,700✓ Sourced
▶Capital outlay$10,000✓ Sourced
▶Collector's Automation Fund3001$101,000✓ Sourced
No fund total printed; this is the sum of its departments.
▶Tax Collector3001-0104$101,000100% of fund✓ Sourced
▶Supplies$40,000✓ Sourced
▶Other services and charges$51,000✓ Sourced
▶Capital outlay$10,000✓ Sourced
▶Circuit Court Automation Fund3002$27,450✓ Sourced
No fund total printed; this is the sum of its departments.
▶Circuit Court3002-0402$27,450100% of fund✓ Sourced
▶Supplies$17,450✓ Sourced
▶Capital outlay$10,000✓ Sourced
▶Assessor's Amendment No. 79 Fund3004$17,370✓ Sourced
No fund total printed; this is the sum of its departments.
▶Assessor3004-0105$17,370100% of fund✓ Sourced
▶Supplies$1,000✓ Sourced
▶Other services and charges$16,370✓ Sourced
▶County Clerk's Cost Fund3005$21,000✓ Sourced
No fund total printed; this is the sum of its departments.
▶County Clerk3005-0101$21,000100% of fund✓ Sourced
▶Supplies$10,000✓ Sourced
▶Other services and charges$11,000✓ Sourced
▶Recorder's Cost Fund3006$395,6852%✓ Sourced
No fund total printed; this is the sum of its departments.
▶Circuit Clerk3006-0102$395,685100% of fund✓ Sourced
▶Personal services$184,528✓ Sourced
▶Supplies$168,357✓ Sourced
▶Other services and charges$32,800✓ Sourced
▶Capital outlay$10,000✓ Sourced
▶County Library Fund3008$515,4922%✓ Sourced
No fund total printed; this is the sum of its departments.
▶County Library3008-0600$515,492100% of fund✓ Sourced
▶Personal services$277,842✓ Sourced
▶Supplies$133,500✓ Sourced
▶Other services and charges$99,150✓ Sourced
▶Capital outlay$5,000✓ Sourced
▶Solid Waste Fund3009$4,903,71823%✓ Sourced
No fund total printed; this is the sum of its departments.
▶Solid Waste3009-0701$4,903,718100% of fund✓ Sourced
▶Personal services$912,318✓ Sourced
▶Supplies$2,885,000✓ Sourced
▶Other services and charges$156,400✓ Sourced
▶Capital outlay$950,000✓ Sourced
▶Child Support Cost Fund3012$450✓ Sourced
No fund total printed; this is the sum of its departments.
▶Child Support3012-0114$450100% of fund✓ Sourced
▶Supplies$200✓ Sourced
▶Other services and charges$250✓ Sourced
▶Drug Control Fund3015$13,000✓ Sourced
No fund total printed; this is the sum of its departments.
▶Sheriff3015-0400$13,000100% of fund✓ Sourced
▶Supplies$1,000✓ Sourced
▶Other services and charges$12,000✓ Sourced
▶Jail Operation and Maintenance Fund3017$2,226,06710%✓ Sourced
No fund total printed; this is the sum of its departments.
▶County Jail3017-0418$2,226,067100% of fund✓ Sourced
▶Personal services$1,435,592✓ Sourced
▶Supplies$427,000✓ Sourced
▶Other services and charges$293,775✓ Sourced
▶Capital outlay$69,700✓ Sourced
▶Emergency 9113020$455,7392%✓ Sourced
No fund total printed; this is the sum of its departments.
▶911/Central Dispatch3020-0501$455,739100% of fund✓ Sourced
▶Personal services$387,439✓ Sourced
▶Supplies$6,000✓ Sourced
▶Other services and charges$62,300✓ Sourced
▶Emergency Vehicle Fund3022$6,000✓ Sourced
No fund total printed; this is the sum of its departments.
▶Sheriff3022-0400$6,000100% of fund✓ Sourced
▶Supplies$6,000✓ Sourced
▶Victim Witness Fund3025$21,150✓ Sourced
No fund total printed; this is the sum of its departments.
▶DPA/Deputy Prosecuting Attorney3025-0416$21,150100% of fund✓ Sourced
▶Other services and charges$21,150✓ Sourced
▶Indigent Criminal Defense Fund3026$14,390✓ Sourced
No fund total printed; this is the sum of its departments. The ordinance attachment (p. 130, a scanned page) lists total expenditures of $10,890.00 for this fund, $3,500.00 less than this report; the report includes a $3,500.00 travel line.
▶Public Defender3026-0417$14,390100% of fund✓ Sourced
▶Supplies$8,540✓ Sourced
▶Other services and charges$5,850✓ Sourced
▶Adult Drug Court Fund3028$7,920✓ Sourced
No fund total printed; this is the sum of its departments.
▶Circuit Court3028-0402$7,920100% of fund✓ Sourced
▶Supplies$5,920✓ Sourced
▶Other services and charges$2,000✓ Sourced
▶Circuit Court Juvenile Division Fund3031$5,000✓ Sourced
No fund total printed; this is the sum of its departments.
▶Circuit Court3031-0402$5,000100% of fund✓ Sourced
▶Supplies$1,000✓ Sourced
▶Other services and charges$4,000✓ Sourced
▶Circuit Clerk Commissioner's Fee Fund3039$1,000✓ Sourced
No fund total printed; this is the sum of its departments.
▶Circuit Clerk3039-0102$1,000100% of fund✓ Sourced
▶Supplies$500✓ Sourced
▶Other services and charges$500✓ Sourced
▶Assessors Late Assessment Fee Fund3042$9,180✓ Sourced
No fund total printed; this is the sum of its departments.
▶Assessors Late Assessment Fee3042-0105$9,180100% of fund✓ Sourced
▶Supplies$750✓ Sourced
▶Other services and charges$8,430✓ Sourced
▶Adult Drug Court - Opioid Settlement3048$16,559.88✓ Sourced
No fund total printed; this is the sum of its departments.
▶Grants-in-Aid - Law Enforcement3048-0421$16,559.88100% of fund✓ Sourced
▶Other services and charges$16,559.88✓ Sourced
▶Investigator-Public Defender Fund3400$19,913✓ Sourced
No fund total printed; this is the sum of its departments.
▶Circuit Court3400-0402$19,913100% of fund✓ Sourced
▶Personal services$19,913✓ Sourced
▶Rural Community Aid Sales Tax Fund3401$35,000✓ Sourced
No fund total printed; this is the sum of its departments.
▶Grants-In-Aid - County Judge3401-0505$30,00086% of fund✓ Sourced
▶Other services and charges$30,000✓ Sourced
▶Community Center3401-0602$5,000✓ Sourced
▶Other services and charges$5,000✓ Sourced
▶Federal Grants Fund3502$25,000✓ Sourced
No fund total printed; this is the sum of its departments.
▶Office of Emergency Management3502-0500$25,000100% of fund✓ Sourced
▶Other services and charges$25,000✓ Sourced
▶Community Development Block Grants Fund3506$488,1402%✓ Sourced
No fund total printed; this is the sum of its departments.
▶Economic Development3506-1000$488,140100% of fund✓ Sourced
▶Supplies$1,000✓ Sourced
▶Other services and charges$26,498✓ Sourced
▶Capital outlay$460,642✓ Sourced
▶Community Development Block Grants Fund3507$499,7302%✓ Sourced
No fund total printed; this is the sum of its departments.
▶Economic Development3507-1000$499,730100% of fund✓ Sourced
▶Other services and charges$76,230✓ Sourced
▶Capital outlay$423,500✓ Sourced