2024 Budget book

Annual t

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• • • Garland County 2024 Annual Budget Year Ending December 31, 2024 Approved by Ordinance No. 0-23-41 On 12/11/23 Prepared by: The Garland County Finance Department ■ ■ ■ 1

A Quick Look at Garland County, AR Garland County was established on April 5, 1873 The County was named aŌer Arkansas Governor, Augustus H. Garland There are 735 square miles in Garland County CiƟes and Towns include: Hot Springs, Mountain Pine, Fountain Lake, and Lonsdale The populaƟon in Garland County has increased from 96,024 in 2010 to 100,180 in 2020. EducaƟon Public schools include: CuƩer Morning Star, Fountain Lake, Hot Springs, Jessieville, Lake Hamilton, Lakeside, and Mountain Pine. Private schools include: Gospel Light ChrisƟan School (PK, K-12), ChrisƟan Ministries Academy(K-12), St. John Elementary (PK, K-8), St. Luke’s Episcopal Day School (PK, K-2), Hot Springs AdvenƟst School (K-10), Lighthouse ChrisƟan School (PK , K-9), Arkansas School for MathemaƟcs, Sciences, and the Arts (10-12). Colleges include: NaƟonal Park College, Hot Springs Beauty College, and Champion ChrisƟan College High School graduate or higher, percent of persons age 25 years plus: 90.6% Bachelor’s Degree or Higher, percent of persons age 25 years plus: 25.2% Income & Poverty Median Household Income: $54,229 Per capita income: $31,854 Persons in poverty: 17.3% Parks and RecreaƟon: Number of Parks: 23 Three Major Lakes: Lake Catherine, Lake Hamilton, and Lake Ouachita Named Lakes and Reservoirs in Garland County: 30 Magic Springs Theme and Water Park Oaklawn Racing Casino Resort Library: Garland County Library and Garland County Law Library are both located inside the City of Hot Springs 2

• • • Elected Officials & Quorum Court Members ■ ■ ■ 3

2024 Garland County County Elected Officials and Librarian KrisƟe Womble Circuit Clerk Rebecca Talbert Tax Collector Shannon Sharp Assessor Jayson Neighbors Coroner Judge Lynn Williams Circuit Court Division III Judge Cecilia Dyer Circuit Court Division II Judge Ralph Ohm Circuit Court Division I Michelle Lawrence ProsecuƟng AƩorney Darryl Mahoney County Judge Mike McCormick Sheriff Vivian Thomas County Treasurer Sarah Smith County Clerk Judge Kara Petro Circuit Court Division IV Adam Webb Librarian 2024 Garland County Circuit Judge’s 4

2024 Garland County Quorum Court Members JusƟce Linda Bright District 5 JusƟce Ray Owen, Jr. District 6 JusƟce Dayton Myers District 7 JusƟce Jason Braziel District 8 JusƟce Jeremy Brown District 12 JusƟce Ronald (Nub) Hunter District 11 JusƟce Debbie McGrew District 10 JusƟce Brian Peters District 9 JusƟce Micah Braughton District 1 JusƟce Esther Dixon District 3 JusƟce Jimmy Young District 4 JusƟce Larry Raney District 13 JusƟce Thomas Anderson District 2 5

MESSAGE FROM COUNTY JUDGE DARRYL MAHONEY 6

Dear Residents, Message from County Judge Mahoney Garland County 2024 Budget I am pleased to present the 2024 Budget Book for Garland County. This budget, as approved by the Garland County Quorum Court on December 11, 2023, under Ordinance 0-23-41, reflects the collective efforts of the 13 members elected by the citizens of Garland County. Our County budget includes a General Fund, six General sub-funds, 44 restricted funds, and six restricted sub-funds. These budgets are meticulously prepared by eight county-wide elected officials, the prosecuting attorney, the librarian (Library Board), the public defender, and four circuit judges. I commend them for their prudent stewardship in managing our taxpayer dollars. Let us begin by examining our revenue sources. 1. County Sales Tax: • A half-percent sales and use tax, approved in a special election on November 22, 1993, supports the County General Fund, Solid Waste Fund, and County Road, with percentages allocated accordingly. o The projected revenue for the County General Fund is $8,976,795, with a three percent transfer to the Road Fund. o The Solid Waste Fund is projected at $1,838,621. o The City of Hot Springs (CHS) budgeted share of the total tax is $200,000. 2. Detention Facility Sales Tax: • Three-eights percent sales and use tax, passed in a special election on October 11, 2011, supports the operation and maintenance of the Garland County Detention Facility. Projected revenue is $5,337,227 directly received from the state and $3,248,973 from incorporated cities and towns in Garland County. 3. Road and Bridge Sales Tax: • Five-eights percent sales and use tax, approved in a special election on Feb.8, 2022, is designated for road and bridge improvements. The projected revenue for Garland County's share in 2024 is $10,354,566. 4. Property Taxes: • The County General has levied a 1.2 millage, projected to raise $2,611,694, which is transferred to the County Road Fund. • The County Library levied a 1.6 millage, projected to raise $3,482,258, supporting the operation of the Garland County Library. 5. State Aid: • County General State Aid is projected at $590,000, including General Tumback, Property Tax Relief, and Real Estate Transfer Tax Surplus allocations. • County Road Fund is projected at $3,700,000, including allocations from Highway Revenue Tumback, Severance Taxes, Additional Motor Tax, and 4 Lane Highway Sales Tax. 7

• Casino gaming tax is projected at $1,650,000 for 2024, with the County receiving eight percent of the Oaldawn Park gaming tax. 6. Fines and Forfeiture: • Projected revenues contribute to various court-related expenses and law enforcement costs. 7. Fees and Commissions: • Collected fees support the operation of county offices, while commissions cover operational costs for specific offices. 8. Interest Revenue: • Increased projections are due to rises in interest rates and the county treasurer's strategic investment plan. 9. Special Revenue Funds: • Each fund has a distinct funding source earmarked for specific purposes. Transitioning to the expenditure side of the budget, the County General Fund encompasses 28 distinct budgets, providing essential services and operations vital to our community's well-being. These budgets encompass the operations of County elected officials, the prosecuting attorney, and the circuit courts, among other crucial entities. Further, the County General Fund includes the expenses of the Board of Equalization, Quorum Court, Courthouse Maintenance, Election Commission, Financial Management, Computer Services, Grant-In-Aid, programs, County Attorney services, Health Department operations, District and Juvenile Court facilities, Juvenile Housing and Transportation, Office of Emergency Management, Veterans Service, Extension Office functions, and County General Transfers. Garland County and CHS share several services to provide operation efficiency, saving taxpayer dollars. • The Veterans Service Office budget receives contributions from CHS ($3,600), the State of Arkansas ($8,800), and the County ($68,063). • Operations of the Health Department are equally shared between the County and CHS, with the County furnishing the building and assuming all expenses for repairs and maintenance. • The County contracts with CHS for Information Systems (IS) services. • The County, CHS, and the State of Arkansas jointly fund a full-time and part-time Crisis Intervention Officer. • The Road Department pays CHS to maintain 15 traffic signals. • The County compensates CHS for maintaining Hill Wheatley Park and shares the maintenance costs for the Hot Springs Mountain Tower. • The County and CHS equally share the operation and maintenance of the District Court. • The Commercial Mobile Radio Service Board (CMRS) fees are paid directly to the County as the primary Public Safety Answering Point (PSAP), and a portion of these funds are distributed to CHS per capita. • The County pays CHS for a portion of the salary of a 911 Addressing Officer. 8

• The County and CHS have an annual agreement to share the cost of Animal Control Services. The County budgeted to purchase a new vehicle for animal control from the voluntary tax administered through the Animal Control Fund. In Garland County, our workforce is our most valuable asset, and we strive to provide them with an exemplary benefits package. Our pay scale, based on the Job Evaluation Salary Administration Policy (JESAP) study, ensures competitiveness among counties of similar size. We offer comprehensive benefits, including full coverage of qualified employees' health, dental, and life insurance, alongside various leave options and certification incentives. The County contributes 15 .32% to the Arkansas Public Employees Retirement System on behalf of all qualifying employees. Key factors shaping the 2024 budget include: • Approval of a six percent Cost-of-living Adjustment (COLA) for all full-time employees and elected officials by the Quorum Court. • Transition to a self-funded insurance plan for group Health Insurance to mitigate escalating costs, using funds reserved for the past three years in the General Reserve Fund and a $475,000 transfer from the County General Fund budgeted in 2024. • Provision of Health Reimbursement Arrangements (HRAs) for eligible employees, with budget allocations to address deductible expenses. • Offering certification pay to eligible employees. • Providing premium pay for eligible employees, supported by allocations from the American Rescue Plan (ARP) and the CARES Fund. • Budgeted allocation for an Employee Assistance Program from the CARES Fund. Like the entire nation, we have faced many challenges with rising costs, supply chain shortages, backorders, and all-time-high overtime costs due to vacancies. We spent $474,433 on overtime in 2022, $475,208.41 in 2023, and budgeted $575,167.61 in 2024. We have several projects in the works for 2024; some will be completed, and some are in the planning stage: • The General Fund has $1,280,000 budgeted to be transferred to the General Reserve Capital Improvement Fund to replace HV AC systems in the Government Building, purchase a Senior Citizens building, build a parking lot at 236 Woodbine Street, and purchase a new generator for the courthouse at 501 Ouachita A venue. • Multiple roads and bridges will be replaced and repaired in the coming year from the designated sales and use tax, the funds remaining in the Road Improvement Fund, and the budgeted County Road Fund. • The Solid Waste Fund and Emergency 911 departments continue providing excellent service to our citizens. • Lastly, I would like to share a summary of the 2023 budget compared to expenditures. We started the year with a county-wide $103 million budget and ended it with a $111 9

million budget. The increase was due to several factors, included below, but not limited to: Funds General o New grant awards of $1.1 million were appropriated. o Due to supply chain issues, $1.2 million was brought forward from the 2022 budget for equipment on backorder. o Law enforcement salary increases of $205,302 were appropriated to help promote employee retention. o Under-projected revenues of $725,000 were appropriated to be transferred from the County General Fund to the General Reserve Capital Improvement Fund to pay for new Sheriffs vehicles and purchase a Senior Citizen building. The $500,000 for the Senior Citizen building was never transferred. o Due to rising costs in health insurance, our County has been setting aside $475,000 a year for three years. These funds were used to fund a health reimbursement arrangement after increased deductibles became unaffordable for our employees, and the remaining balance was set aside to move toward a selfinsurance program. We appropriated and transferred $1.3 million from the General Reserve Fund to the Employee Insurance Fund in December 2023 to fund the self-insurance program. o Collections of current property taxes of $2 million were appropriated as a distribution to the Garland County Library. o We appropriated $102,410.29 in overtime due to vacancies in 2023. Summary of the 2023 Budget Amendments and Actual Expenditures. Amended Budget Actual Expenditures Gen. Sub Road & Sub Budget $ 21,907,336 2,687,523 21,232,227 57,190,339 $24,038,954 4,317,999 21,422,271 61,204,020 $21,854,288 3,025,573 14,431,430 45,033,998 Unused Balance $2,184,666 1,292,426 6,990,841 Other (Aggregate) 16,170,022 Total $103,017,425 $110,983,244 $84,345,289 $26,637,955 In summary, the 2024 budget underscores our dedicated staff and elected officials' unwavering commitment to fiscal responsibility, employee welfare, and efficient services to the residents of Garland County. Our County has four reserve funds and multiple investments, keeping it prepared and strong for the future. Thank you for allowing me to serve as your County Judge. Respectfully Submitted, 10

TABLE OF CONTENTS 2024 Budget Ordinance 2024 Budget to Projected Revenue Comparison Summary Summary By Fund - Five Year Tread Employee Compensation Schedule Salary Levels and Elected Official Levels 2024 Projected Revenues 2024 Office and Departmental Budgets County General Fund County General Sub-Funds Other Special and Restricted Funds Capita I Assets I. 11. Ill. IV. V. V. VI. VII. A. B. C. VIII. 11

I. 2024 BUDGET ORDINANCE 12

APPROPRIATION ORDINANCE NO. 0-23-41 BE IT ENACTED BY THE QUORUM COURT OF GARLAND COUNTY, STATE OF ARKANSAS, AN ORDINANCE TO BE ENTITLED: "AN ORDINANCE TO ESTABLISH THE ANNUAL OPERATING BUDGET FOR THE CALENDAR YEAR 2024." WHEREAS, the Quorum Court is required to consider and approve an annual budget for the County; and WHEREAS, the Finance Committee previously met and approved these requests. NOW, THEREFORE BE IT ENACTED BY THE QUORUM COURT OF GARLAND COUNTY, ARKANSAS: SECTION 1. THE ANNUAL BUDGET ADOPTED BY REFERENCE. The annual budget for the calendar year 2024, identified as "2024 Annual Budget, Garland County, Arkansas," dated December 11, 2023, is hereby adopted by reference. A copy of the said 2024 Budget shall be on file in the County Clerk's Office. SECTION 2. NON-RESTRICTED EXPENDITURES CATEGORIES. Expenditures of funds appropriated by this ordinance shall not be restricted to the line item expenditure codes comprising three of the five major categories - Supplies, Other Services and Charges, and Transfers Out. SECTION 3. RESTRICTED EXPENDITURES CATEGORIES. Expenditures of funds appropriated by this ordinance shall be restricted to the line item expenditure codes comprising two of the five major categories - Personal Services and Capital Outlay. SECTION 4. EXPENDITURES RESTRICTED TO A SPECIFIED FUND. No expenditure of appropriated funds shall be made from any fund other than the fund specified in this ordinance or an amendment thereto. SECTIONS. TRANSFERS Any transfers of money between the various funds of the county or from personal services or capital outlay categories referred to in Section 3 shall be made only with prior approval of the Garland County Finance Committee or in accordance with (Ordinance No. 0-84-1) Garland County Code Section 2-250. However, all transfers budgeted for in the annual budget shall be exempt from the provisions of this section. SECTION 6. COST OF LIVING ADJUSTMENT The Quorum Court recognizes the need to provide resilience to our local government by providing a six (6) percent cost of living adjustment (COLA) to all full-time employees and elected officials in the 2024 budget. SECTION 7. COMMISSIONED DEPUTY SHERIFFS EMPLOYED AS SUCH The Quorum Court recognizes the need to provide an additional one (1) percent increase for all Commissioned Deputy Sheriffs employed as such in the 2024 budget. This one (1) percent step increase is intended for each year of service beginning in the year 2024 with a maximum of five (5) years. It is in addition to any annual COLA, bonus, longevity, or certification pay. The employee must have been actively employed during the payroll calendar year (December 4, 2022 through December 2, 2023). 13

SECTION 8. MAXIMUM APPROPRIATED AMOUNTS. A. General Fund: Total Projected General Fund Revenues: Item Department I County Judge 2 County Clerk 3 Circuit Clerk 4 Treasurer S Tax Collector 6 Assessor 7 Equalization Board 8 Quorum Coun 9 County General Services IO Election Commission 11 Financial Management 12 Computer/IS 13 Grant In Aid 14 County Attorney I 5 Health Department 16 Sheriff 17 Circuit Court Division l 18 Circuit Court Division II 19 Circuit Court Division III 20 Circuit Court Division IV 21 Prosecuting Attorney 22 Coroner 23 District Court/Juvenile Court Building Expenses 24 Juvenile Housing & Transport 25 Department of Emergency Management 26 Veteran Services 27 Cooperative Extension Services 28 County General Transfers Total General Fund Budget a) General Reserve Fund (Sub fund of County General) Total Projected Revenues: a. Personal Services b. Other Services and Charges Total Special Projects Budget b) Employee Insurance Fund (Sub fund of County General) Total Projected Revenues: a. Personal Services Total County Judge's Budget c} Coronavirus Relief Fund (Sub fund of County General) Total Projected Revenues: a. Personal Services b. Other Services and Charges c. Transfers Out Total County Judge's Budget 0100 0101 0102 0103 0104 OI05 0106 0107 0108 0109 0113 0115 0116 0118 0300 0400 0401 0402 0403 0404 0416 0419 0428 0433 0500 0800 0801 4600 1001.0112 1002.0100 1005.0100 28.029,720.41 2024 Appropriated Amounts 260,542.45 546,008.05 266,317.64 328,089.43 566,408.56 1,498,598.43 23,230.38 200,103.82 982,067.10 550,745.68 498,731.25 579,100.00 1,289,772.50 344,200.23 71,711.80 7,262,868.52 94,8%.32 1,079,407.48 83,947.22 93,526.18 800,225.05 307,662.93 152,300.00 213,544.00 397,566.24 80.463.36 127,500.00 5,045,975.29 23,745,509.91 84.72% 120,000.00 87,000.00 20,000.00 107,000.00 89.17% 5,197,777.20 4,500,000.00 4,500,000.00 86.58% 1,101,317.86 105,524.50 220,000.00 469,606.07 795,130.57 72.20% 1414

d) Local Assistance and Tribal Consistency Fund 1007.0100 (Sub fund of County General) Total Projected Revenues: 1.058,791.78 a. Supplies 1,000,000.00 b. Other Services and Charges 30,000.00 Total County Judge's Budget 1.030,000.00 97.28% e) Ouachita Memorial Hospital Sale Fund 1800.0112 (Sub fund of County General) Total Projected Revenues: 7.775.93S.61 a. Other Services and Charges 103,500.00 Total Special Projects Budget 103,500.00 1.33% f) General Reserve Capital Improvement Fund 1801.0112 (Sub fund of County General) Total Projected Revenues: 1,645,725.09 a. Supplies 200.000.00 b. Other Services and Charges 30,000.00 c. Capital Assets 1 ,0501000.00 Total Special Projects Budget 1,280,000.00 77.78% 8. County Road Fund 2000.0200 Total Projected Revenues: 17,738,269.38 a. Personal Services 3,267,856.58 b. Supplies 4,888,003.00 c. Other Services and Charges 1,140,129.19 d. Capital Assets 1,526,149.00 e. Transfers Out 47,000.00 Total County Road Budget 10,869,137.77 61.2&°/4 a) County Road and Bridge Improvement Fund 2800.0200 (Sub fund of County General) Total Projected Revenues: 16,559,638.58 a. Supplies 16,000,000.00 Total County Road Budget 16,000,000.00 96.62% C. Treasurer's Automation Fund 3000.0103 Total Projected Revenues: 547,413.43 a. Supplies 18,700.00 b. Other Services and Charges 43,752.44 Total Treasurer's Budget 62,452.44 11.41% D. Collector's Automation Fund 3001.0104 Total Projected Revenues: 903,318.76 a. Personal Services 265,578.49 b. Supplies 49,500.00 c. Other Services and Charges 174,577.44 d. Transfers Out 108,656.04 Total Collector's Budget 598,311.97 66.23% E. Circuit Court Automation Fund 3002.0425 Total Projected Revenues: 24,672.91 a. Supplies 17,700.00 b. Other Services and Charges 4,420.00 Total Circuit Court Automation Budget 22,120.00 89.65% 15

F. Assessor's Amendment 79 Fund 3004.0105 Total Projected Revenues: 110,730.00 a. Supplies 2,000.00 b. Other Services and Charges 44,000.00 Total Assessor's Budget 46,000.00 41.54% G. County Clerk's Cost Fund 3005.0101 Total Projected Revenues: 77;1.22.99 a. Personal Services 16,322.50 b. Supplies 12,500.00 c. Other Services and Charges 7,502.44 Total County Clerk's Budget 36,324.94 47.04% H. County Recorder's Cost Fund 3006.0102 Total Projected Revenues: 1,602,350.32 a. Personal Services 874,023.20 b. Supplies 34,700.00 c. Other Services and Charges 67,203.00 Total Circuit Clerk's Budget 975,926.20 60.91% I. County Library Fund 3008.0600 Total Projected Revenues: 5,866,068.16 a Personal Services 2,779,311.32 b. Other Services and Charges 2,480,150.02 c. Transfers Out 20,000.00 Total County Library's Budget 5,279,461.34 90.00o/4 J. Solid Waste Fund 3009.0700 Total Projected Revenues: 20,334,478.42 a Personal Services 2,637,864.56 b. Supplies 1,761,000.00 c. Other Services and Charges 5,552,034.19 d. Capital Assets 4,727,389.95 e. Transfers Out 1,510,560.15 Total Solid Waste Budget I 6,188,848.85 79.61% a) SW- Cedar Glades Park Fund 3402.0703 Total Projected Revenues: 166,856.17 a Personal Services 88,288.05 b. Supplies 52,574.00 c. Other Services and Charges 16,187.95 cl Capital Assets 9,806.17 Total Cedar Glades Park Budget 166,856.17 100.00% b) SW- Stormwater Fund 3403.0704 Total Projected Revenues: 322,793.53 a. Personal Services 266,647.09 b. Supplies 30,000.00 c. Other Services and Charges 26,146.44 Total Environmental Inspections Budget 322,793.53 100.00% c) SW House-to-House Fund 3404.0705 Total Projected Revenues: 613,380.25 a. Personal Services 481,427.81 b. Supplies 57,000.00 c. Other Services and Charges 69,952.44 d. Transfers Out 5,000.00 Total SW House-to-House Budget 613,380.25 I 00.00"/4 16

d) Solid Waste Reserve Fund 3033.0700 Total Projected Revenues: 2,169,021.50 a Transfers Out 1,000,000.00 Total Solid Waste Budget 1,000,000.00 46.100/o K. Assessor's Reappraisal Fund 3011.0105 Total Projected Revenues: 900.000.00 a Other Services and Charges 900,000.00 Total Assessor's Budget 900,000.00 100.00"/4 L. Child Support Cost Fwtd 3012.0102 Total Projected Revenues: 47,463.86 a Supplies 2,800.00 b. Other Services and Charges 5,300.00 Total Circuit Clerk's Budget 8,100.00 17.07% M. Breathalyzer Fund 3016.0400 Total Projected Revenues: 18,940.75 a Other Services and Charges 2,600.00 Total Sheriffs Budget 2,600.00 13.73% N. Jail Operation & Maintenance Fund 3017.0418 Total Projected Revenues: 244,204.47 a Supplies 203,200.00 b. Other Services and Charges 13,800.00 Total Cowtty Jail Budget 217,000.00 88.86% 0. Boating Safety Fund 3019.0400 Total Projected Revenues: 133,627.22 a Supplies 13,000.00 b. Other Services and Charges 375.83 Total Sheriffs Budget 13,375.83 10.01% P. Emergency9l1 Fund Projected Emergency 91 I Revenue 3,229,976.21 Item Department I Emergency 91 I Budget 3020.0501 1,310,769.00 2 9 I I Communication Center Budget 3020.0506 1,401,848.07 Total Emergency 91 I Fund 2,712.617.07 83.98% a). Emergency 91 I Reserve 3420.0501 Projected Emergency 911 Revenue 472,125.54 a Supplies 300,000.00 Total Emergency 911 Budget 300,000.00 63.54% Q. Emergency Vehicle Fund 3022.0424 Total Projected Revenues: 122,590.42 a. Other Services and Charges 15,498.00 Total Emergency Vehicle Budget 15,498.00 12.64% R. Public Defender Fund 3024.0417 Total Projected Revenues: 75,631.26 a. Supplies 18,800.00 b. Other Services and Charges 28,290.00 Total Public Defender's Budget 47,090.00 62.26% 17

S. Victim Witness Fund 3025.0416 Total Projected Revenues: 149,339.69 a. Personal Services 69,036.50 b. Supplies 11,500.00 c. Other Services and Charges 13,314.78 Total Prosecuting Attorney's Budget 93,851.28 62.84% T. Adult Drug Court Fund 3028.0405 Total Projected Revenues: 13,413.53 a. Supplies 1,500.00 b. Other Services and Charges 4,800.00 Total Circuit Court Budget 6,300.00 46.97% U. Circuit Court Juv. Division/ Juv. Probation Fund 3031.0414 Total Projected Revenues: 239,889.01 a. Other Services and Charges 33,550.00 Total Juvenile Court Budget 33,550.00 13.99% V. Circuit Clerk's Commission Fund 3039.0102 Total Projected Revenues: 54,198.66 a Supplies 4,000.00 Total Circuit Clerk's Budget 4,000.00 7.38% W. Assessor's Late Assessment Fund 3042.0105 Total Projected Revenues: 17,201.33 a. Supplies 3,000.00 b. Other Services and Charges 2,000.00 Total Assessor's Budget 5,000.00 29.07% X. American Rescue Plan (ARP) Fund Total Projected Revenues: 4,937,542.69 Item Department I . County Judge's Budget 3046.0100 4,542,951.53 2. Sheriffs Budget 3046.0400 163,683.19 Total ARP Fund 4,706,634.72 95.32% Y. Detention Facility Fund 3400.0418 Total Projected Revenues: 17,806,959.53 a. Personal Services 8,142,186.17 b. Supplies 858,991.00 c. Other Services and Charges 2,457,794.76 d. Capital Assets 368,825.00 e. Transfers Out 61,956.04 Total County Jail Budget 11,889,752.97 66.77% a) Detention Facility Reserve 3419.0418 Total Projected Revenues: 630,042.27 a. Other Services and Charges 10,000.00 Total County Jail Budget 10,000.00 1.59% Z. Court Cost Fund (Div. I, II, lll, IV) 3407.0428 Total Projected Revenues: 237,474.84 a. Transfers Out 102,675.18 Total Court Cost Budget 102,675.18 43.24% a) Circuit Court Division I Fund 3408.0401 Total Projected Revenues: 11,450.00 a Supplies 4,000.00 b. Other Services and Charges 7,450.00 Total Circuit Court Division I Budget 11,450.00 100.00% 18

b) Circuit Court Division Ill Fund 3409.0403 Total Projected Revenues: 30,250.00 a. Supplies 23,000.00 b. Other Services and Charges 7,250.00 Total Circuit Court Division lJI Budget 30,250.00 100.00% c) Circuit Court Division IV Fund 3410.0404 Total Projected Revenues: 32,151.95 a. Personal Services 7,251.95 b. Supplies 21,500.00 c. Other Services and Charges 3,400.00 Total Circuit Court Division IV Budget 32,151.95 100.000/4 d) Circuit Court Division II Fund 3411.0402 Total Projected Revenues: 28,823.23 a. Supplies 11,823.23 b. Other Services and Charges 17,000.00 Total Circuit Court Division JI Budget 28,823.23 100.00% AA. Animal Control Fund 3415.0431 Total Projected Revenues: 489,124.74 a. Supplies 1,000.00 b. Other Services and Charges 52,234.00 c. Capital Assets 45,000.00 d Transfers Out 65,000.00 Total Animal Control Budget 163,234.00 33.37% BB. Sherill's Commissary Fund 3421.0400 Total Projected Revenues: 1,127,087.15 a. Supplies 475,000.00 b. Other Services and Charges 432,000.00 Total Sheriff's Budget 907,000.00 80.47% CC. Bulletproof Vest Federal Grant Fund 3508.0400 Total Projected Revenues: 13,000.00 a. Supplies 13,000.00 Total Sheriffs Budget 13,000.00 100.000/4 DD. Drug Task Force Investigator Grant Fund 3531.0416 Total Projected Revenues: 73,559.97 a. Personal Services 73,559.97 Total Prosecuting Attorney's Budget 73,559.97 100.00% EE. Selective Traffic Enforcement Program Grant Fund 3541.0400 Total Projected Revenues: 74,285.00 a. Personal Services 61,485.00 b. Transfers Out 12,800.00 Total Sheriffs Budget 74,285.00 100.000/4 FF. Victims of Crime Act (VOCA) Fund 3544.0416 Total Projected Revenues: 139,860.14 a. Personal Services 112,756.40 b. Supplies 1,100.00 c. Other Services and Charges 26,003.74 Total Prosecuting Attorney's Budget 139,860.14 100.000/4 19

GG. Justice Assistance Grant (JAG) Fund Total Projected Revenues: a Supplies Total Sheriffs Budget HH. Garland County Safe Room Grant Total Projected Revenues: a. Capital Assets b. Transfers Out Total Grant-in-Aid Public Safety Budget II. Supplemental Juvenile Court Funding Grant Total Projected Revenues: a Supplies b. Other Services and Charges Total Circuit Court Division II Budget JJ. Southwest Trail Grant Fund Total Projected Revenues: a. Other Services and Charges b. Capital Assets Total County Judge's Budget KK. Peer Recovery Specialist Grant Total Projected Revenues: a. Personal Services Total Circuit Court Division I Budget LL. Road Improvement Bond Fund Total Projected Revenues: a. Capital Assets Total Road Improvement Bond Budget Total Projected Revenues: Total 2023 Budget Percentage of Projected Revenue Budgeted SECTION 9. SEVERABILITY. 3554.0400 3570.0503 3576.0402 3577.0100 3578.0401 4800.0201 26,081.00 26,081.00 26,081.00 100.00% 964,374.31 535,763.50 428,610.81 964,374.31 I 00.00o/4 7,700.00 1,700.00 6,000.00 7,700.00 100.00% 394,606.07 250,000.00 144,606.07 394,606.07 100.()()0/4 49,960.72 49,960.72 49,960.72 100.00o/4 7,110,319.05 7,110,319.05 7,110,319.05 100.00o/4 151,868.736.96 114,837,454.43 75.62% If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect e ther provisions or application of the ordinance which can be given effect without the invalid provisions o pl" tion, and to this end the provisions of this ordinance is declared to be severable. Garland County Clerk SPONSOR: � � J� ., Justice of the Peace SPONSOR: :::)��---a-�---­ Thom�derson Justice of the Peace APPROVED: Date: 20

Comparison Report II. 2024 Budget to Projected Revenues 21

Garland County, Arkansas 2024 Budget to Projected Revenue Comparison Report Fund Fund Description Budget Revenue % 1000 County General 23,745,509.91 28,029,720.41 84.72% 1001 General Reserve 107,000.00 120,000.00 89.17% 1002 Employee Insurance 4,500,000.00 5,197,777.20 86.58% 1005 Coronavirus Relief 795,130.57 1,101,317.86 72.20% 1007 Local Assistance & Tribal Consistency 1,030,000.00 1,058,791.78 97.28% 1800 Ouachita Memorial Hospital Sale 103,S00.00 7,775,935.61 1.33% 1801 General Reserve Capital Improvement 1,280,000.00 1,645,725.09 77.78% 2000 County Road 10,869,137.77 17,738,269.38 61.28% 2800 County Road and Bridge Improvement 16,000,000.00 16,559,638.58 96.62% 3000 Treasurer's Automation 62,452.44 547,413.43 11.41% 3001 Collector's Automation 598,311.97 903,318.76 66.23% 3002 Circuit Court Automation 22,120.00 24,672.91 89.65% 3004 Assessor's Amend. 79 46,000.00 110,730.00 41.54% 3005 County Clerk's Cost 36,324.94 77,222.99 47.04% 3006 County Recorder's Cost 975,926.20 1,602,350.32 60.91% 3008 County Library 5,279,461.34 5,866,068.16 90.00% 3009 Solid Waste 16,188,848.85 20,334,478.42 79.61% 3011 Assessor Reappraisal 900,000.00 900,000.00 100.00% 3012 Child Support Cost 8,100.00 47,463.86 17.07% 3016 Breathalyzer 2,600.00 18,940.75 13.73% 3017 Jail Operations & Maintenance 217,000.00 244,204.47 88.86% 3019 Boating Safety 13,375.83 133,627.22 10.01% 3020 Emergency 911 2,712,617.07 3,229,976.21 83.98% 3022 Emergency Vehicle 15,498.00 122,590.42 12.64% 3024 Public Defender 47,090.00 75,631.26 62.26% 3025 Victim Witness 93,851.28 149,339.69 62.84% 3028 Adult Drug Court 6,300.00 13,413.53 46.97% 3031 Circuit Court Juv Div/Juv Probation 33,550.00 239,889.01 13.99% 3033 Solid Waste Depreciation 1,000,000.00 2,169,021.50 46.10% 3039 Circuit Clerk Commissioner's 4,000.00 54,198.66 7.38% 3042 Assessor's Late Assessment 5,000.00 17,201.33 29.07% 3046 American Rescue Plan 4,706,634.72 4,937,542.69 95.32% 3400 Detention Facility Operation 11,889,752.97 17,806,959.53 66.77% 3402 SW - Cedar Glades Park 166,856.17 166,856.17 100.00% 3403 SW - Stormwater 322,793.53 322,793.53 100.00% 3404 SW - House to House 613,380.25 613,380.25 100.00% 3407 Court Cost (Act 33/88) 102,675.18 237,474.84 43.24% 3408 Circuit Court Div I 11,450.00 11,450.00 100.00% 3409 Circuit Court Div Ill 30,250.00 30,250.00 100.00% 3410 Circuit Court Div IV 32,151.95 32,151.95 100.00% 3411 Circuit Court Div II 28,823.23 28,823.23 100.00% 3415 Animal Control 163,234.00 489,124.74 33.37% 3419 Detention Facility Reserve 10,000.00 630,042.27 1.59% 3420 Emergency 911 Reserve 300,000.00 472,125.54 63.54% 3421 Sheriff's Commissary 907,000.00 1,127,087.15 80.47% 3508 Bulletproof Vest Fed Grant 13,000.00 13,000.00 100.00% 3531 DTF-lnvestigator Grant 73,559.97 73,559.97 100.00% 3541 STEP Grant 74,285.00 74,285.00 100.00% 3544 Victims of Crime Act Grant 139,860.14 139,860.14 100.00% 22

Garland County, Arkansas 2024 Budget to Projected Revenue Comparison Report Fund Fund Descrietion Budiilet Revenue % 3554 Justice Assistance Grant 26,081.00 26,081.00 100.00% 3570 Garland County Safe Room Project 964,374.31 964,374.31 100.00% 3576 Supplemental Juvenile Court 7,700.00 7,700.00 100.00% 3577 Southwest Trail Grant 394,606.07 394,606.07 100.00% 3578 Peer Recovery Specialist Grant 49,960.72 49,960.72 100.00% 4800 Road Improvement Bond 7,110,319.05 7,110,319.05 100.00% Total 114,837,454.43 151,868,736.96 75.62% Remaining Revenue 37,031,282.53 23

1200000 00 100000000 80000000 60000000 40000000 20000000 Ill. Comparison Summary Approved 2024 Budget Compared to the 2023 Budget as Amended APPROVED 2023 AMENDED 2023 APPROVED 2024 ■ Total County Gen era I and SubFunds ■Total Restricted Funds ■Total Funds ■Total Budgets excluding Transfers 24

Garland County, Arkansas Comparison Report Amended 2023 Budget Compared to the 2024 Approved Budget CHANGE FROM AMENDED 2023 APPROVED AS AMENDED APPROVED TO APPROVED GENERAL: DESCRIPTION-DEPARTMENT 2023 2023 2024 2024 COMMENTS 1000.0100 County Judge 237,741 238,991 260,542 21,551 1000.0101 County Clerk 523,676 551,676 546,008 (5,668) 1000.0102 Circuit Clerk 245,563 246,813 266,318 19,505 1000.0103 Treasurer 295,377 302,127 328,089 25,962 1000.0104 Tax Collector 533,590 533,669 566,409 32,740 1000.0105 Assessor 1,402,758 1,406,808 1,498,598 91,790 1000.0106 Equalization Board 23,230 23,230 23,230 - 1000.0107 Quorum Court 187,188 187,188 200,104 12,916 1000.0108 County General Services 1,080,452 1,098,163 982,067 (116,096) 1000.0109 Election Commission 250,766 252,016 550,746 298,730 1000.0113 Financial Management 440,630 440,767 498,731 57,964 1000.0115 Data Processing 374,100 374,100 579,100 205,000 1000.0116 Grants in Aid 1,126,663 1,127,742 1,289,773 162,031 1000.0118 County Attorney 269,460 269,460 344,200 74,740 1000.0300 Health Department 69,653 69,653 71,712 2,059 1000.0400 Sheriff 5,845,627 6,971,318 7,262,869 291,551 1000.0401 Circuit Court Div. I-Wright 81,507 86,206 94,896 8,690 1000.0402 Circuit Court Div. 2-Juvenile 938,372 1,023,562 1,079,407 55,845 1000.0403 Circuit Court Div. 3-Williams 68,933 73,632 83,947 10,315 1000.0404 Circuit Court Div. 4-Heamsberger 79,822 84,644 93,526 8,882 1000.0416 Prosecuting Attorney 732,006 740,834 800,225 59,391 1000.0419 Coroner 395,013 396,597 307,663 (88,934) 1000.0428 District Court /Juvenile Building Exp 152,300 1000.0429 District Court Building Exp 66,925 66,925 (66,925) 1000.0430 Juvenile Court Building Exp 81,169 81,169 - (81,169) 1000.0433 Juvenile Housing and Transport 209,419 209,419 213,544 4,125 1000.0500 Department of Emergency Mgt. 333,561 337,061 397,566 60,505 1000.0800 Veterans Service 53,656 67,425 80,463 13,038 1000.0801 Cooperative Extension Service 127,500 127,500 127,500 - 1000.4600 County General Transfers 5,832,978 6,650,257 5,045,975 (1,604,282) TOT AL COUNTY GENERAL FUND: 21,907,335 24,038,952 23,745,508 (293,444) 1001.0112 General Reserve 107,000 1,407,000 107,000 (1,300,000) 1002.0100 Employee Insurance 4,500,000 1005.0100 Coronavirus Relief 489,606 529,575 795,131 265,556 1007.0100 Local Assistance & Tribal Consistency 517,417 517,417 1,030,000 512,583 1800.0112 Ouachita Memorial Hospital Sale 3,500 104,007 103,500 (507) 1801.0112 General Reserve Capital Imp.- Special Project 920,000 935,000 1,280,000 345,000 1801.0400 General Reserve Capital Impro- Sheriff 650,000 825,000 - (825,000) TOTAL COUNTY GENERAL & SUB-FUNDS: 24,594,858 28,356,951 31,561,139 (1,295,812) RESTRICTED FUNDS: 2000.0200 County Road 9,043,434 9,217,852 10,869,138 1,651,286 2800.0200 Co Road and Bridge Improvement 12,188,793 12,204,419 16,000,000 3,795,581 3000.0103 Treasurer's Automation 57,350 57,350 62,452 5,102 3001.0104 Collector's Automation 679,325 690,401 598,312 (92,089) 3002.0425 Circuit Court Automation 24,420 24,420 22,120 (2,300) 3004.0105 Assessor's Amend 79 46,000 46,000 46,000 - 3005.0101 Countv Clerk's Cost 36,223 36,223 36,325 102 3006.0102 County Recorder's Cost 918,277 919,527 975,926 56,399 3008.0600 County Library 3,651,552 5,577,344 5,279,461 (297,883) 3009.0700 Environmental Services 12,867,140 13,516,811 16,188,849 2,672,038 3011.0105 Assessor Reappraisal 900,000 900,000 900,000 - 3012.0102 Support Collection Cost 8,100 8,100 8,100 - 3016.0400 Breathalyzer 2,600 2,600 2,600 - 3017.0418 GC Detention Ctr M & 0 256,275 256,275 217,000 (39,275) 3019.0400 Boating Safety 13,376 13,376 13,376 - 3020.0501 911 Emergency 1,274,060 1,276,153 1,310,769 34,616 3020.0506 911 Communication Center 1,302,048 1,302,048 1,401,848 99,800 3022.0424 Rescue/Er/Law EnfVehicle 15,498 15,498 15,498 - 3024.0417 Public Defender 46 620 46 620 47 090 470 25

Garland Countv, Arkansas Comparison Report Amended 2023 Budget Compared to the 2024 Approved Budget CHANGE FROM AMENDED 2023 APPROVED AS AMENDED APPROVED TO APPROVED GENERAL: DESCRIPTION-DEPARTMENT 2023 2023 2024 2024 COMMENTS 3025.0416 Victim Witness/Case Coord. 89,284 89,284 93,851 4,567 3028 0405 Adult Drug Court Fund 6,300 6,300 6,300 - 3031.0414 Circuit Ct-Juvenile Division 13,550 33,625 33,550 (75) 3033.0700 Solid Waste Reserve 1,000,000 1,000,000 1,000,000 - 3039.0102 Circuit Clerk's Commission Fee 4,000 4,000 4,000 - 3042.0105 Assessor's Late Assessment Fee 5,000 21,000 5,000 (16,000) 3046.0100 American Rescue Plan 3,189,645 3,189,645 4,542,952 1,353,307 3046.0400 American Rescue Plan 139,307 146,008 163,683 17,675 3400.0418 Detention Facility 10,141,792 10,172,776 11,889,753 1,716,977 3402.0703 SW Cedar Glades 254,533 255,783 166,856 (88,927) 3403.0704 SW Stormwater 316,095 316,095 322,794 6,699 3404.0705 SW House to House 692,140 697,615 613,380 (84,235) 3407.0428 Court Cost Fund 134,302 184,104 102,675 (81,429) 3408.0401 Circuit Court Div. I 27,450 67,450 11,450 (56,000) 3409.0403 Circuit Court Div. III 30,250 30,250 30,250 - 3410.0404 Circuit Court Div. IV 37,102 37,102 32,152 (4,950) 3411.0402 Circuit Court Div. II 39,500 39,500 28,823 (10,677) 3415.0431 Animal Control 163,234 163,234 163,234 - 3419.0418 Detention Facility Reserve 10,000 10,000 10,000 - 3420.0501 Emergency 911 Reserve 300,000 450,000 300,000 (150,000) 3421.0400 Sheriff's Commissary 900,000 900,000 907,000 7,000 3422.0600 County Library Reserve 4,129,151 4,129,151 (4,129,151) 3506.0428 Court Security Grant - 49 (49) GRANTS 3508.0400 Bullet Proof Vest 4,072 28,728 13,000 (15,728) GRANTS 3531.0416 Drug Task Force Investigator Grant 32,464 65,904 73,560 7,656 GRANTS 3541.0400 STEP Grant FY 16 55,650 167,799 74,285 (93,514) GRANTS 3544.0416 Victims of Crime Act 101,577 130,302 139,860 9,558 GRANTS 3553.0100 AHPPGrant 250,364 (250,364) GRANTS 3554.0400 Justice Assistance Grant 51,548 26,081 (25,467) GRANTS 3555.0503 Hazard Mitigation 61,250 (61,250) GRANTS 3559.0400 eCrash/eCite System Grant - GRANTS 3560.0112 Mt Valley Community Block Grant 6,966 (6,966) GRANTS 3561.0116 Morfe Windows 1,061 (1,061) GRANTS 3563.0402 Juvenile Court Incentive Grant 1 (I) GRANTS 3564.0402 Juvenile Drug Court Accountability Grant 8,483 (8,483) GRANTS 3565.0400 Project Safe Neighborhood Grant 16,500 (16,500) GRANTS 3567.0112 Coronavirus Emergency Supp. Funding Grant 85,019 (85,019) GRANTS 3568.0402 Juvenile Officers Grant - GRANTS 3569.0400 Enterll,Y Grant- Boating Safety Program - GRANTS 3570.0503 Garland County Safe Room Grant 964,374 964,374 964,374 - GRANTS 3571.0402 Juvenile Courtroom Projection Project Grant - GRANTS 3572.0418 PACT Grant 16,408 (16,408) GRANTS 35730400 COAPGrant 25,000 (25,000) GRANTS 3575.0116 Mid-America HV AC Project Grant 341,716 (341,716) GRANTS 3576.0402 Supplemental Juvenile Court Funding Grant 29,472 7,700 (21,772) GRANTS 3577.0100 Southwest Trail 394,606 394,606 394,606 - GRANTS 3578.0401 Peer Recovery Specialist Grant 10,706 49,961 39,255 GRANTS 4800.0201 Road Improvement Bond 11,916,099 11,916,099 7,110,319 (4,805,780) Rounding 1 (2) 2 4 TOTAL RESTRICTED FUNDS: 78,422,569 82,626,292 83,276,315 650,023 TOT AL ALL FUNDS: 103,017,427 110,983,243 114,837,454 3,854,211 TRANSFERS (15,831,426) (17,901,542) (9,667,635) 8,233,907 TOTAL BUDGETED EXPENDITURES 87.186 001 93 081,701 105.169.819 12 088 118 26

IV. Summary by Fund Five Year Trend Comparison of Projected Revenues and Budgets 160,000,000.00 140,000,000.00 120,000,000.00 100,000,000.00 80,000,000.00 60,000,000.00 40,000,000.00 20,000,000.00 2020 2021 2022 2023 2024 ■Total Projected Revenues 96,253,977.3 100,876,323. 133,780,209. 142,084,867. 151,868,736. ■Total Budgets 74,568,529.5 72,922,698.6 78,690,022.9 103,017,427. 114,837,454. 27

GARLAND COUNTY, ARKANSAS FIVE YEAR TREND COMPARISON OF PROJECTED REVENUES AND BUDGETS O-19-SG 0-20-35 0-21-45 0-22-57 0-23-41 2020 2021 2022 2023 2024 APPROVED APPROVED APPROVED APPROVED APPROVED General Fund (1000- AII Departments) Total Projected Revenue 21,731,579 22,062,314 23,701,654 25,686,610 28,029,720 Amount Available to Appropriate (90%) 19,558,421 19,856,082 21,331,489 23,117,949 25,226,748 Budget Request 18,604,761 18,917,670 20,495,847 21,907,336 23,745,510 Fund Status 953,660 938,413 835,642 1,210,613 1,481,238 Percent Appropriated 85.61% 85.75% 86.47% 85.29% 84.72% General Reserve Fund (1001) Total Projected Revenue 575,000 1,035,297 1,464,249 120,000 Amount Available to Appropriate (90%) 575,000 931,768 1,317,824 108,000 Budget Request 515,000 100,000 107,000 107,000 Fund Status 60,000 831,768 1,210,824 1,000 Percent Appropriated 89.57% 9.66% 7.31% 89.17% Employee Insurance Fund (1002) Total Projected Revenue 5,197,777 Amount Available to Appropriate (90%) 4,677,999 Budget Request 4,500,000 Fund Status 177,999 Percent Appropriated 86.58% Coronavirus Relief Fund (1005) Total Projected Revenue 1,625,166 1,434,472 1,101,318 Amount Available to Appropriate (100%) 1,462,649 1,291,025 1,101,318 Budget Request 175,000 489,606 795,131 Fund Status 1,287,649 801,419 306,187 Percent Appropriated 10.77% 34.13% 72.20% Local Assistance and Tribal Consistency Fund (1007) Total Projected Revenue 517,417 1,058,792 Amount Available to Appropriate (100%) 517,417 1,058,792 Budget Request 517,417 1,030,000 Fund Status 28,792 Percent Appropriated 100.00% 97.28% OMH Sale Fund (1800) Total Projected Revenue 1,000,000 1,026,250 6,642,574 7,422,638 7,775,936 Amount Available to Appropriate (90%) 1,000,000 1,026,250 5,978,316 6,680,374 6,998,342 Budget Request 866,500 737,441 3,500 3,500 103,500 Fund Status 133,500 288,809 5,974,816 6,676,874 6,894,842 Percent Appropriated 86.65% 71.86% 0.05% 0.05% 1.33% General Revenue Capital lmprov (1801) Total Projected Revenue 868,500 720,243 226,818 1,794,446 1,645,725 Amount Available to Appropriate (90%) 868,500 720,243 204,136 1,615,001 1,481,153 Budget Request 779,422 625,000 200,000 1,570,000 1,280,000 Fund Status 89,078 95,243 4,136 45,001 201,153 Percent Appropriated 89.74% 86.78% 88.18% 87.49% 77.78% Road Fund (2000) Total Projected Revenue 8,460,319 9,787,975 11,976,824 12,597,252 17,738,269 Amount Available to Appropriate (90%) 7,614,287 8,809,178 10,779,142 11,337,527 15,964,442 Budget Request 6,516,293 6,364,667 7,698,828 9,043,434 10,869,138 Fund Status 1,097,995 2,444,510 3,080,314 2,294,093 5,095,305 Percent Appropriated 77.02% 65.03% 64.28% 71.79% 61.28% 28

GARLAND COUNTY, ARKANSAS FIVE YEAR TREND COMPARISON OF PROJECTED REVENUES AND BUDGETS 0-19-56 0-20-35 0-21-45 0-22-57 0-23-41 2020 2021 2022 2023 2024 APPROVED APPROVED APPROVED APPROVED APPROVED County Road and Bridge Improvement Fund (2800) Total Projected Revenue 12,188,793 16,559,639 Amount Available to Appropriate {100%) 12,188,793 16,559,639 Budget Request 12,188,793 16,000,000 Fund Status 559,639 Percent Appropriated 100.00% 96.62% Treasurer's Automation (3000) Total Projected Revenue 457,127 356,603 411,762 475,929 547,413 Amount Available to Appropriate {90%) 411,415 320,943 370,586 428,336 492,672 Budget Request 69,443 61,215 59,083 57,350 62,452 Fund Status 341,972 259,728 311,502 370,986 430,220 Percent Appropriated 15.19% 17.17% 14.35% 12.05% 11.41% Collector's Automation {3001) Total Projected Revenue 1,057,499 892,771 1,072,287 1,339,078 903,319 Amount Available to Appropriate {90%) 951,749 803,494 965,058 1,205,170 812,987 Budget Request 302,755 218,371 488,160 679,325 598,312 Fund Status 648,994 585,123 476,898 525,845 214,675 Percent Appropriated 28.63% 24.46% 45.53% 50.73% 66.23% Circuit Court Automation {3002) Total Projected Revenue 36,501 28,779 48,800 29,346 24,673 Amount Available to Appropriate {90%) 32,851 25,901 43,920 26,411 22,206 Budget Request 24,733 20,420 26,000 24,420 22,120 Fund Status 8,118 5,481 17,920 1,991 86 Percent Appropriated 67.76% 70.95% 53.28% 83.21% 89.65% Assessor's Amendment 79 {3004) Total Projected Revenue 82,355 110,077 114,841 115,062 110,730 Amount Available to Appropriate {90%) 74,119 99,069 103,357 103,556 99,657 Budget Request 28,000 35,000 41,000 46,000 46,000 Fund Status 46,119 64,069 62,357 57,556 53,657 Percent Appropriated 34.00% 31.80% 35.70% 39.98% 41.54% County Clerk's Cost (3005) Total Projected Revenue 71,693 39,015 59,342 66,537 77,223 Amount Available to Appropriate (90%) 64,523 35,113 53,408 59,883 69,501 Budget Request 54,217 34,717 36,203 36,223 36,325 Fund Status 10,307 397 17,205 23,660 33,176 Percent Appropriated 75.62% 88.98% 61.01% 54.44% 47.04% Co Recorder's Cost (3006) Total Projected Revenue 973,940 1,063,176 1,277,358 1,536,644 1,602,350 Amount Available to Appropriate {90%) 876,S46 956,858 1,149,622 1,382,980 1,442,115 Budget Request 832,999 852,693 887,103 918,277 975,926 Fund Status 43,547 104,165 262,519 464,703 466,189 Percent Appropriated 85.53% 80.20% 69.45% 59.76% 60.91% County Library (3008) Total Projected Revenue 7,146,969 7,660,966 8,120,357 5,232,364 5,866,068 Amount Available to Appropriate {90%) 6,432,272 6,894,870 7,308,321 4,709,128 5,279,461 Budget Request 4,289,726 4,125,453 3,540,265 3,651,552 5,279,461 Fund Status 2,142,S47 2,769,417 3,768,056 1,057,576 0 Percent Appropriated 60.02% 53.85% 43.60% 69.79% 90.00% 29

GARLAND COUNTY, ARKANSAS FIVE YEAR TREND COMPARISON OF PROJECTED REVENUES AND BUDGETS 0-19-56 0-20-35 0-21-45 0-22-57 0-23-41 2020 2021 2022 2023 2024 APPROVED APPROVED APPROVED APPROVED APPROVED County Library Reserve (3422) Total Projected Revenue 4,129,151 Amount Available to Appropriate {90%) 4,129,151 Budget Request 4,129,151 Fund Status Percent Appropriated 100.00% Solid Waste {3009) Total Projected Revenue 14,168,156 16,146,171 17,991,106 19,412,604 20,334,478 Amount Available to Appropriate {90%) 12,751,340 14,531,554 16,191,995 17,471,344 18,301,031 Budget Request 9,165,267 9,384,203 11,413,629 12,867,140 16,188,849 Fund Status 3,586,073 5,147,351 4,778,366 4,604,204 2,112,182 Percent Appropriated 64.69% 58.12% 63.44% 66.28% 79.61% Cedar Glades Park {3402) (Sub-Fund of Solid Waste) Total Projected Revenue 109,760 111,988 146,247 254,533 166,856 Amount Available to Appropriate {100%) 109,760 111,988 146,247 254,533 166,856 Budget Request 109,760 111,988 146,247 254,533 166,856 Fund Status Percent Appropriated 100.00% 100.00% 100.00% 100.00% 100.00% Stormwater {3403) (Sub-Fund of Solid Waste) Total Projected Revenue 316,531 291,220 300,918 316,095 322,794 Amount Available to Appropriate (100%) 316,531 291,220 300,918 316,095 322,794 Budget Request 316,531 291,220 300,918 316,095 322,794 Fund Status Percent Appropriated 100.00% 100.00% 100.00% 100.00% 100.00% House to House {3404) (Sub-Fund of Solid Waste) Total Projected Revenue 523,683 539,550 556,852 692,140 613,380 Amount Available to Appropriate {100%) 523,683 539,550 556,852 692,140 613,380 Budget Request 523,683 539,550 556,852 692,140 613,380 Fund Status Percent Appropriated 100.00% 100.00% 100.00% 100.00% 100.00% Solid Waste Depreciation (3033) Total Projected Revenue 1,541,517 1,855,924 2,199,778 2,169,022 2,169,022 Amount Available to Appropriate (90%) 1,387,366 1,670,332 1,979,800 1,952,120 1,952,119 Budget Request 300,000 1,000,000 1,000,000 Fund Status 1,387,366 1,670,332 1,679,800 952,120 952,119 Percent Appropriated 0.00% 0.00% 13.64% 46.10% 46.10% Assessor's Reappraisal {3011) Total Projected Revenue 710,001 710,001 710,001 900,000 900,000 Amount Available to Appropriate {100%) 710,001 710,001 710,001 900,000 900,000 Budget Request 710,001 710,001 710,001 900,000 900,000 Fund Status Percent Appropriated 100.00% 100.00% 100.00% 100.00% 100.00% Child Support Cost {3012) Total Projected Revenue 49,972 49,681 50,299 48,865 47,464 Amount Available to Appropriate (90%) 44,975 44,713 45,269 43,979 42,717 Budget Request 8,100 8,100 8,100 8,100 8,100 Fund Status 36,875 36,613 37,169 35,879 34,617 Percent Appropriated 16.21% 16.30% 16.10% 16.58% 17.07% 30

GARLAND COUNTY, ARKANSAS FIVE YEAR TREND COMPARISON OF PROJECTED REVENUES AND BUDGETS 0-19-56 0-20-35 0-21-45 0-22-57 0-23-41 2020 2021 2022 2023 2024 APPROVED APPROVED APPROVED APPROVED APPROVED Breathalyzer {3016) Total Projected Revenue 12,268 13,508 14,641 17,058 18,941 Amount Available to Appropriate (90%) 11,041 12,157 13,177 15,352 17,047 Budget Request 2,550 2,600 2,600 2,600 2,600 Fund Status 8,491 9,557 10,577 12,752 14,447 Percent Appropriated 20.79% 19.25% 17.76% 15.24% 13.73% Jail O&M Fund (Fine) (3017) Total Projected Revenue 348,864 241,534 302,549 285,780 244,204 Amount Available to Appropriate (90%) 313,978 217,380 272,294 257,202 219,784 Budget Request 313,811 215,111 259,400 256,275 217,000 Fund Status 167 2,269 12,894 927 2,784 Percent Appropriated 89.95% 89.06% 85.74% 89.68% 88.86% Boating Safety (3019) Total Projected Revenue 45,757 95,804 102,430 116,968 133,627 Amount Available to Appropriate (90%) 41,181 86,223 92,187 105,271 120,264 Budget Request 15,277 14,300 14,320 13,376 13,376 Fund Status 25,904 71,923 77,867 91,895 106,889 Percent Appropriated 33.39% 14.93% 13.98% 11.44% 10.01% Emergency 911 (3020) Total Projected Revenue 2,222,328 2,749,099 2,978,284 3,379,032 3,229,976 Amount Available to Appropriate (90%) 2,000,095 2,474,189 2,680,456 3,041,129 2,906,979 Budget Request 1,988,059 2,457,033 2,575,314 2,576,108 2,712,617 Fund Status 12,036 17,156 105,142 465,021 194,362 Percent Appropriated 89.46% 89.38% 86.47% 76.24% 83.98% Emergency 911 Reserve (3420) Total Projected Revenue 534,092 609,746 679,789 692,166 472,126 Amount Available to Appropriate (90%) 534,092 609,746 611,810 622,949 424,913 Budget Request 300,000 300,000 Fund Status 534,092 609,746 611,810 322,949 124,913 Percent Appropriated 0.00% 0.00% 0.00% 43.34% 63.54% Emergency Vehicle (3022) Total Projected Revenue 42,045 44,161 74,364 82,860 122,590 Amount Available to Appropriate (90%) 37,840 39,745 66,927 74,574 110,331 Budget Request 12,555 12,375 15,300 15,498 15,498 Fund Status 25,285 27,370 51,627 59,076 94,833 Percent Appropriated 29.86% 28.02% 20.57% 18.70% 12.64% Public Defender (3024) Total Projected Revenue 88,382 70,322 69,409 69,129 75,631 Amount Available to Appropriate (90%) 79,544 63,290 62,468 62,216 68,068 Budget Request 56,465 39,275 41,230 46,620 47,090 Fund Status 23,079 24,015 21,238 15,596 20,978 Percent Appropriated 63.89% 55.85% 59.40% 67.44% 62.26% Victim Witness (3025) Total Projected Revenue 124,971 113,060 130,004 121,055 149,340 Amount Available to Appropriate (90%) 112,474 101,754 117,003 108,950 134,406 Budget Request 77,796 83,255 87,126 89,284 93,851 Fund Status 34,678 18,500 29,878 19,666 40,554 Percent Appropriated 62.25% 73.64% 67.02% 73.75% 62.84% 31

GARLAND COUNTY, ARKANSAS FIVE YEAR TREND COMPARISON OF PROJECTED REVENUES AND BUDGETS 0-19-56 0-20-35 0-21-45 0-22-57 0-23-41 2020 2021 2022 2023 2024 APPROVED APPROVED APPROVED APPROVED APPROVED Adult Drug Court {3028) Total Projected Revenue 7,249 9,174 14,966 12,473 13,414 Amount Available to Appropriate {90%) 6,524 8,256 13,469 11,226 12,072 Budget Request 4,350 6,300 6,300 6,300 6,300 Fund Status 2,174 1,956 7,169 4,926 5,772 Percent Appropriated 60.01% 68.68% 42.10% 50.51% 46.97% Circuit Court Juv Div. (3031) Total Projected Revenue 109,385 122,285 160,913 212,092 239,889 Amount Available to Appropriate (90%) 98,446 110,056 144,821 190,883 215,900 Budget Request 25,250 25,250 13,550 13,550 33,550 Fund Status 73,196 84,806 131,271 177,333 182,350 Percent Appropriated 23.08% 20.65% 8.42% 6.39% 13.99% Circuit Clerk Commissioner's Fee (3039) Total Projected Revenue 28,110 45,970 46,646 53,672 54,199 Amount Available to Appropriate {90%) 25,299 41,373 41,981 48,305 48,779 Budget Request 2,000 4,000 4,000 4,000 4,000 Fund Status 1,364 23,299 37,981 44,305 44,779 Percent Appropriated 7.11% 8.70% 8.58% 7.45% 7.38% Assessor's Late Assessment {3042) Total Projected Revenue 13,095 22,871 28,805 31,986 17,201 Amount Available to Appropriate (90%) 11,785 20,583 25,924 28,787 15,481 Budget Request 3,000 3,000 5,000 5,000 5,000 Fund Status 8,785 17,583 20,924 23,787 10,481 Percent Appropriated 22.91% 13.12% 17.36% 15.63% 29.07% American Rescue Plan (ARP) {3046) Total Projected Revenue 19,304,565 6,845,266 4,937,543 Amount Available to Appropriate {100%) 19,304,565 6,845,266 4,937,543 Budget Request 860,500 3,328,952 4,706,635 Fund Status 18,444,065 3,516,314 230,908 Percent Appropriated 4.46% 48.63% 95.32% Detention Facility {3400) Total Projected Revenue 12,285,585 12,151,961 12,737,079 14,476,628 17,806,960 Amount Available to Appropriate {90%) 11,057,027 10,936,765 11,463,371 13,028,965 16,026,264 Budget Request 8,445,440 9,292,545 9,818,535 10,141,792 11,889,753 Fund Status 2,611,587 1,644,220 1,644,837 2,887,173 4,136,511 Percent Appropriated 68.74% 76.47% 77.09% 70.06% 66.77% Detention Facility Reserve {3419) Total Projected Revenue 244,137 212,550 240,664 310,938 630,042 Amount Available to Appropriate {90%) 219,723 191,295 216,598 279,844 567,038 Budget Request 10,000 10,000 10,000 10,000 10,000 Fund Status 209,723 181,295 206,598 269,844 557,038 Percent Appropriated 4.10% 4.70% 4.16% 3.22% 1.59% Water System {3401) Total Projected Revenue 100,000 Amount Available to Appropriate (90%) 90,000 Budget Request 90,000 Fund Status Percent Appropriated 90.00% 32

GARLAND COUNTY, ARKANSAS FIVE YEAR TREND COMPARISON OF PROJECTED REVENUES AND BUDGETS 0-19-56 0-20-35 0-21-45 0-22-57 0-23-41 2020 2021 2022 2023 2024 APPROVED APPROVED APPROVED APPROVED APPROVED Court Cost (3407) Total Projected Revenue 237,307 212,427 257,749 316,973 237,475 Amount Available to Appropriate {90%) 213,576 191,184 231,974 285,276 213,727 Budget Request 73,808 74,658 55,442 134,302 102,675 Fund Status 139,768 116,526 176,532 150,974 111,052 Percent Appropriated 31.10% 35.15% 21.51% 42.37% 43.24% Court Cost Division I (3408) Total Projected Revenue 25,650 25,500 7,450 27,450 11,450 Amount Available to Appropriate (100%) 25,650 25,500 7,450 27,450 11,450 Budget Request 25,650 25,500 7,450 27,450 11,450 Fund Status Percent Appropriated 100.00% 100.00% 100.00% 100.00% 100.00% Court Cost Division Ill {3409) Total Projected Revenue 10,250 10,250 10,250 30,250 30,250 Amount Available to Appropriate {100%) 10,250 10,250 10,250 30,250 30,250 Budget Request 10,250 10,250 10,250 30,250 30,250 Fund Status Percent Appropriated 100.00% 100.00% 100.00% 100.00% 100.00% Court Cost Division IV (3410) Total Projected Revenue 18,408 19,408 17,100 37,102 32,152 Amount Available to Appropriate (100%) 18,408 19,408 17,100 37,102 32,152 Budget Request 18,408 19,408 17,100 37,102 32,152 Fund Status Percent Appropriated 100.00% 100.00% 100.00% 100.00% 100.00% Court Cost Division II (3411) Total Projected Revenue 19,500 19,500 19,500 39,500 28,823 Amount Available to Appropriate (100%) 19,500 19,500 19,500 39,500 28,823 Budget Request 19,500 19,500 19,500 39,500 28,823 Fund Status Percent Appropriated 100.00% 100.00% 100.00% 100.00% 100.00% Animal Control {3415) Total Projected Revenue 124,400 414,067 444,094 502,234 489,125 Amount Available to Appropriate (90%) 111,960 372,660 399,685 452,011 440,212 Budget Request 102,000 102,000 102,000 163,234 163,234 Fund Status 9,960 270,660 297,685 288,777 276,978 Percent Appropriated 81.99% 24.63% 22.97% 32.50% 33.37% Sheriff's Commissary (3421) Total Projected Revenue 788,921 717,885 1,192,310 1,132,166 1,127,087 Amount Available to Appropriate {90%) 710,029 646,097 1,073,079 1,018,949 1,014,378 Budget Request 553,000 475,000 900,000 900,000 907,000 Fund Status 157,029 171,097 173,079 118,949 107,378 Percent Appropriated 70.10% 66.17% 75.48% 79.49% 80.47% Bulletproof Vest Fed Grant {3508) Total Projected Revenue 14,812 4,072 13,000 Amount Available to Appropriate (100%) 14,812 4,072 13,000 Budget Request 14,812 4,072 13,000 Fund Status Percent Appropriated 100.00% 100.00% 100.00% 33

GARLAND COUNTY, ARKANSAS FIVE YEAR TREND COMPARISON OF PROJECTED REVENUES AND BUDGETS DTF Investigator Grant (3531) Total Projected Revenue Amount Available to Appropriate (100%) Budget Request Fund Status Percent Appropriated STEP Grant (3541) Total Projected Revenue Amount Available to Appropriate (100%) Budget Request Fund Status Percent Appropriated Juvenile GIA FY 16 (3543) Total Projected Revenue Amount Available to Appropriate (100%) Budget Request Fund Status Percent Appropriated VOCA Grant (3544) Total Projected Revenue Amount Available to Appropriate (100%) Budget Request Fund Status Percent Appropriated JAG Grant (3554) Total Projected Revenue Amount Available to Appropriate (100%) Budget Request Fund Status Percent Appropriated Hazard Mitigation Assistance Grant (3555) Total Projected Revenue Amount Available to Appropriate (100%) Budget Request Fund Status Percent Appropriated Juvenile Court Incentive Program Grant (3563) Total Projected Revenue Amount Available to Appropriate (100%) Budget Request Fund Status Percent Appropriated Juvenile Drug Court Accountability Grant Fund (3564) Total Projected Revenue Amount Available to Appropriate (100%) Budget Request Fund Status Percent Appropriated 0-19-56 2020 APPROVED 29,005 29,005 29,005 100.00% 24,594 24,594 24,594 100.00% 68,648 68,648 68,648 100.00% 0-20-35 0-21-45 2021 2022 APPROVED APPROVED 29,672 30,842 29,672 30,842 29,672 30,842 100.00% 100.00% 19,564 62,000 19,564 62,000 19,564 62,000 100.00% 100.00% 2,000 2,000 2,000 100.00% 99,991 98,278 99,991 98,278 99,991 98,278 100.00% 100.00% 24,562 24,562 24,562 100.00% 61,250 61,250 61,250 100.00% 755 755 755 100.00% 1,350 1,350 1,350 100.00% 0-22-57 2023 APPROVED 32,464 32,464 32,464 100.00% 55,650 55,650 55,650 100.00% 101,577 101,577 101,577 100.00% 0-23-41 2024 APPROVED 73,560 73,560 73,560 (O) 100.00% 74,285 74,285 74,285 100.00% 139,860 139,860 139,860 100.00% 26,081 26,081 26,081 100.00% 34

GARLAND COUNTY, ARKANSAS FIVE YEAR TREND COMPARISON OF PROJECTED REVENUES AND BUDGETS 0-19-56 0-20-35 0-21-45 0-22-57 0-23-41 2020 2021 2022 2023 2024 APPROVED APPROVED APPROVED APPROVED APPROVED Garland County Teen Court (3562) Total Projected Revenue 1,335 Amount Available to Appropriate (100%) 1,335 Budget Request 1,335 Fund Status Percent Appropriated 100% Juvenile Officers Grant (3568) Total Projected Revenue 2,845 Amount Available to Appropriate (100%) 2,845 Budget Request 2,845 Fund Status Percent Appropriated 100.00% Garland County Safe Room Grant (3570) Total Projected Revenue 562,552 964,374 964,374 964,374 Amount Available to Appropriate (100%) 562,552 964,374 964,374 964,374 Budget Request 562,552 964,374 964,374 964,374 Fund Status Percent Appropriated 100.00% 100.00% 100.00% 100.00% Peers Achieving Collaborative Treatment (PACT) (3572) Total Projected Revenue 37,996 Amount Available to Appropriate (100%) 37,996 Budget Request 37,996 Fund Status Percent Appropriated 100.00% Supplement Juvenile Court Funding Grant (3576) Total Projected Revenue 7,700 Amount Available to Appropriate (100%) 7,700 Budget Request 7,700 Fund Status Percent Appropriated 100.00% Southwest Trail Grant (3577) Total Projected Revenue 394,606 394,606 Amount Available to Appropriate (100%) 394,606 394,606 Budget Request 394,606 394,606 Fund Status Percent Appropriated 100.00% 100.00% Peer Recovery Specialist Grant (3578) Total Projected Revenue 49,961 Amount Available to Appropriate (100%) 49,961 Budget Request 49,961 Fund Status Percent Appropriated 100.00% Road lmprov. Bond (4800) 18,503,778 17,250,000 14,560,243 11,916,099 7,110,319 Total Projected Revenue 18,503,778 17,250,000 14,560,243 11,916,099 7,110,319 Amount Available to Appropriate (100%) 18,503,778 14,801,090 14,560,243 11,916,099 7,110,319 Budget Request 2,448,910 Fund Status 100.00% 85.80% 100.00% 100.00% 100.00% Percent Appropriated 35

GARLAND COUNTY, ARKANSAS FIVE YEAR TREND COMPARISON OF PROJECTED REVENUES AND BUDGETS O-19-S6 O-20-3S O-21-4S O-22-S7 0-23-41 2020 2021 2022 2023 2024 APPROVED APPROVED APPROVED APPROVED APPROVED Court Cost & Fines (SS00) Total Projected Revenue 87S,000 87S,OO0 922,63S Amount Available to Appropriate (100%) 87S,OO0 875,000 922,635 Budget Request 875,000 875,000 922,635 Fund Status Percent Appropriated 100.00% 100.00% 100.00% Total Projected Revenues 96,253,977 100,876,324 133,780,210 142,084,867 151,868,737 Total Budgets 74,568,530 72,922,699 78,690,023 103,017,427 114,837,454 36

V. Employee Compensation Schedule and Elected Official Salary Levels 37

SALARY LEVELS FOR GARLAND COUNTY ELECTED OFFICIALS Minimum and maximum salary levels for county elected officials reflect the ranges established by Act 1424 of 1999, as amended. ACA §14-14-1204 - - -- Class 6 Population 70,000 to 199,999 Salary Range Office: Minimum Maximum County Judge 56,538 139,372 County Sheriff 56,538 139,372 Tax Collector, Assessor, County and 51,691 129,974 Circuit Clerks, and Treasurer Coroner 10,179 79,139 Certified Coroner 129,974 Current Salaries: County Judge General 33% 32,616.76 Road 50% 49,419.12 Solid Waste 17% 16,804.87 98,840.75 County Sheriff General- Sheriff 98,840.74 Assessor, County and Circuit Clerks, General 86,112.85 Collector and Treasurer Coroner General 86,112.85 Justice of the Peace General 10,346.48 Not to exceed $14,458 annually per 14-14-1205 Must attend 10 QC meetings a year for full compensation A.C.A. 14-14-1204, 14-14-1205 38

GARLAND COUNTY, ARKANSAS COMPENSATION SCHEDULE PERJESAP 2024 Job Code Minimum Midpoint Maximum 446 26,275 32,844 39,412 450 26,440 33,050 39,660 459 26,810 33,513 40,216 460 26,852 33,565 40,278 461 26,893 33,616 40,339 464 27,016 33,771 40,525 466 27,099 33,874 40,648 469 27,222 34,028 40,834 470 27,264 34,080 40,896 471 27,305 34,131 40,957 484 27,840 34,801 41,761 490 28,088 35,110 42,131 492 28,170 35,213 42,255 503 28,623 35,779 42,935 507 28,788 35,985 43,182 517 29,200 36,500 43,800 518 29,241 36,552 43,862 540 30,148 37,685 45,221 545 30,354 37,942 45,530 547 30,436 38,045 45,654 549 30,518 38,148 45,778 558 30,889 38,612 46,334 573 31,507 39,384 47,261 592 32,290 40,362 48,435 595 32,414 40,517 48,620 597 32,496 40,620 48,744 601 32,661 40,826 48,991 609 32,990 41,238 49,486 616 33,279 41,598 49,918 622 33,526 41,907 50,289 626 33,691 42,113 50,536 644 34,432 43,040 51,649 648 34,597 43,246 51,896 655 34,886 43,607 52,328 658 35,009 43,761 52,514 661 35,133 43,916 52,699 665 35,298 44,122 52,946 668 35,421 44,276 53,132 670 35,504 44,379 53,255 678 35,833 44,791 53,750 680 35,916 44,894 53,873 681 35,957 44,946 53,935 690 36,328 45,409 54,491 699 36,698 45,873 55,047 703 36,863 46,079 55,295 39

GARLAND COUNTY, ARKANSAS COMPENSATION SCHEDULE PER JESAP 2024 Job Code Minimum Midpoint Maximum 708 37,069 46,336 55,604 725 37,770 47,212 56,654 726 37,811 47,263 56,716 727 37,852 47,315 56,778 732 38,058 47,572 57,087 734 38,140 47,675 57,210 735 38,181 47,727 57,272 743 38,511 48,139 57,767 745 38,593 48,242 57,890 746 38,635 48,293 57,952 749 38,758 48,448 58,137 750 38,799 48,499 58,199 752 38,882 48,602 58,323 754 38,964 48,705 58,446 757 39,088 48,860 58,632 760 39,211 49,014 58,817 767 39,500 49,375 59,250 768 39,541 49,426 59,312 775 39,829 49,787 59,744 782 40,118 50,147 60,177 788 40,365 50,456 60,548 790 40,447 50,559 60,671 802 40,942 51,177 61,413 805 41,065 51,332 61,598 810 41,271 51,589 61,907 811 41,313 51,641 61,969 842 42,590 53,237 63,885 849 52,878 53,598 64,317 851 42,961 53,701 64,441 860 43,331 54,164 64,997 864 43,496 54,370 65,244 865 43,537 54,422 65,306 867 43,620 54,525 65,430 879 44,114 55,143 66,171 884 44,320 55,400 66,480 887 44,444 55,555 66,666 889 44,526 55,658 66,789 902 45,062 56,327 67,593 904 45,144 56,430 67,716 909 45,350 56,688 68,025 918 45,721 57,151 68,581 925 46,009 57,512 69,014 937 46,504 58,130 69,756 948 46,957 58,696 70,435 979 48,234 60,293 72,351 40

GARLAND COUNTY, ARKANSAS COMPENSATION SCHEDULE PER JESAP 2024 Job Code Minimum Midpoint Maximum 1003 49,223 61,529 73,834 1005 49,305 61,632 73,958 1016 49,759 62,198 74,638 1022 50,006 62,507 75,009 1023 50,047 62,559 75,070 1026 50,170 62,713 75,256 1027 50,212 62,765 75,318 1034 50,500 63,125 75,750 1065 51,777 64,722 77,666 1100 53,219 66,524 79,829 1113 53,755 67,194 80,632 1150 55,279 69,099 82,919 1155 55,485 69,357 83,228 1171 56,144 70,180 84,217 1187 56,804 71,004 85,205 1199 57,298 71,622 85,947 1240 58,987 73,734 88,481 1310 61,871 77,339 92,807 1341 63,148 78,935 94,722 1353 63,643 79,553 95,464 1363 64,055 80,068 96,082 1413 66,115 82,643 99,172 1493 69,411 86,763 104,116 1508 70,029 87,536 105,043 1517 70,399 87,999 105,599 1780 81,235 101,543 121,852 1790 81,647 102,058 122,470 1796 81,894 102,367 122,841 1922 87,085 108,856 130,628 2160 96,891 121,113 145,336 41

VI. 2024 Projected Revenues 42

528,089.43 60,000.00 165,000.00 180,000.00 400,000.00 1,005,973.44 County General Fund Revenues 955,131.46 ■ Beginning Balance ■ State Aid ■ Property Tax ■ Sales Tax ■ Interest ■ Fees ■ Insurance Premiums ■ Treasurer's Commission ■ Assessor's Salary and Expense ■ Other Miscellaneous r 6,600,000.00 ■ Federal Aid ■ Fines, Forfeitures and Costs ■ Franchise Fees ■ Collector's Commission ■ Transfers In 43

Account 1000.5001 1000.7001 1000.7004 1000.7005 1000.7010 1000.7013 1000.7098 1000.7104 1000. 7110 1000. 7111 1000. 7131 1000.7201 1000. 7202 1000. 7205 1000. 7208 1000. 7210 1000. 7213 1000.7301 1000.7401 1000.7402 1000.7404 1000.7438 1000.7501 1000.7530 1000.7531 1000.7532 1000.7533 1000.7601 1000.7602 1000.7603 1000.7606 1000.7623 1000.7625 1000.8101 1000.8301 1000.8401 1000.8501 1000.8601 1000.8701 1000.8703 1000.8704 1000.8706 1000.8709 1000.8710 1000.8711 1000.8714 1000. 8715 1000. 8716 1000. 8718 1000. 8719 1000.8720 1000.8721 1000.8725 1000.8726 1000.8744 1000.8747 1000.8748 1000.8749 1000.8750 1000.8751 GARLAND COUNTY 2024 Final Budget Revenue Accounts 1000 County General Descrintion Beginning BalanceEst Revenue .................. . General Revenue Turnback ...................... . Property Relief Trust Funds ................... . Real Estate Transfer Tax Surplus .............. . State Grants .................................. . Other State Aid ............................... . County Casino Revenue ......................... . FEMA Disaster Relief .......................... . Bureau of Land Management Payment in Lieu of Ta Emergency Management Performance Grant (EMPG) .. Juvenile Detention Center Federal School Lunch LPT - Current ................................. . LPT - Delinquent Real Estate .................. . LPT - Penalty Delinquent Real Estate .......... . LPT - Cost On Delinquent Personal ............. . State Land Sales/Redemptions .................. . Excess Commission-Collector ................... . Local Taxes - Sales Tax ....................... . Circuit Court Fines and Forfeitures ........... . District Court Fines and Forfeitures .......... . County Administration of Justice .............. . Sheriff's Delinquent Fines .................... . Interest Income Distributed ................... . Sheriff's Accounts Interest ................... . Circuit Clerk's Accounts Interest ............. . County Clerk's Accounts Interest .............. . Tax Collector's Accounts Interest ............. . County and Probate Clerk's Fees ............... . Circuit and Chancery Clerk's Fees ............. . Sheriff's Fees ................................ . Miscellaneous Charges and Fees ................ . Sheriff's Circuit Court Collection Fees ....... . Sheriff's Delinquent CC Collection Fees ....... . Franchise Fees ................................ . Insurance Premiums ........................... . Treasurer's Commission ........................ . Collector's Commission ........................ . Assessor's Salary and Expense ................. . Donations ..................................... . Excess Commission-Treasurer ................... . Excess Proceeds from Sales of Tax Delinquent La Miscellaneous Revenues (TC) ................... . Reimbursement - Veterans' Service Office ...... . Rent/Lease .................................... . Sale of Equipment ............................. . Vending Machine Sales and Commission .......... . Worker's Compensation Trust Dividend .......... . Reimbursement - Corps Of Engineers ............ . Insurance Proceeds (Casualty Claim) ........... . Reimbursement - Elections ..................... . Reimbursement - Jury Expense .................. . Unclaimed Property (Returned from State) ...... . Miscellaneous Reimbursements (No TC) .......... . Reimbursement - Forest Service Contract ....... . Reimbursement - Sheriff Deputy NPCC ........... . Reimbursement - Juvenile Officer Salary ....... . Reimbursement - City/County Health Department .. Mixed Drink Tax ............................... . Breakage Oaklawn .............................. . Lost Tickets Oaklawn .......................... . Budget Amount 6,600,000.00 150,000.00 240,000.00 200,000.00 0.00 1,650,000.00 100,000.00 37,882.49 2,611,693.81 90,000.00 5,000.00 180,000.00 10,000.00 8,976,795.14 125,000.00 670,000.00 210,973.44 400,000.00 35,000.00 80,000.00 30,000.00 25,000.00 10,000.00 165,000.00 60,000.00 528,089.43 1,059,064.56 1,621,828.81 500.00 200,000.00 12,400.00 36,523.56 300.00 0.00 100,000.00 15,000.00 5,000.00 1,000.00 75,935.52 200,000.00 35,000.00 125,000.00 50,000.00 100,000.00 44

�s;smn!;; 1000.8752 1000.8753 1000.8754 1000.8756 1000.8764 1000.8768 1000.8774 1000.8801 1000.8802 1000.8808 1000.8810 1000.8811 1000.8812 1000.8814 1000.8820 1000.8825 1000.8846 1000.8849 1000.8853 1000.8856 1000.8858 1000.8863 1000.8867 1000.8869 1000.8872 1000.8875 1000.8876 1000.8877 1000.8878 1000.9951 1000.9971 Total Fund 1000 Notes: GARLAND COUNTY 2024 Final Budget Revenue Accounts 1000 County General Peacrintion Collector's Tax Records Disk .................. . Reimbursement PA Hot Check .................. . Reimbursement - PA DTF ........................ . Reimbursement - City Court Bldg Hot Springs ... . Reimbursement-City Salary Bailiff/Guard ....... . Reimbursement - Sheriff Deputy Lake Hamilton Sc Sales Tax Rebates ............................. . Transfer from County General .................. . Transfer from County Road ..................... . Transfer from County Library Fund ............. . Transfer from Court Costs & Fine/Debt Serv .... . Transfer from Bond Fund ....................... . Transfer from Court Order Correction .......... . Transfer from Detention Facility Operation Sale Transfer from SW .............................. . Transfer from Emergency 911 ................... . Transfer from STEP Grant ...................... . Transfer from eCrash/eCite System Grant ....... . Transfer from Collector's Automation Fund ..... . Transfer from Animal Control Fund ............. . Transfer from Coronavirus Emergency Supplementa Transfer from Escheat Property Fund ........... . Transfer from American Rescue Plan - Court Orde Transfer from American Rescue Plan ............ . Transfer from ARPA Revenue Replacement Fund ... . Transfer from Court Costs & Fine/Debt Serv .... . Transfer from Juvenile Court Incentive Program Transfer from Juvenile Officer Grant-AOC ...... . Transfer from Juvenile Courtroom Projection Pro AP Prior Year Void Checks .................... . Payroll Check/ DD Direct Deposit Return ...... . Budset AJDevnt 50,000.00 33,381.19 91,312.36 69,908.64 2,000.00 511,019.38 47,000.00 20,000.00 61,956.04 47,000.00 47,000.00 108,656.04 65,000.00 47,500.00 28,029.720.41 1. The Transfers in above were for the following: Revenue code 1000.8801 1000.8802 1000.8808 1000.8814 1000.8820 1000.8825 1000.8853 1000.8856 1000.8858 Total Transfer in from County General Departments County Road County Library Detention Facility Solid Waste Emergency 911 Collector I s Automation Animal Control CARES Description Administrative cost Administrative cost Administrative cost Administrative cost Administrative cost Administrative cost Administrative cost Adoption Match Supplementing Lump-sum Amount $511,019.38 47,000.00 20,000.00 61,956.04 47,000.00 47,000.00 108,656.04 65,000.00 47,500.00 $955,131.46 45

Account 1001.5001 1001.7501 1001.8801 Total Fund 1001 GARLAND COUNTY 2024 Final Budget Revenue Accounts 1001 General Reserve Fund Descrintion Beginning Balance-Est Revenue ................. . Interest Income Distributed ................... . Transfer from County General .................. . Budget Amount 110,000.00 10,000.00 120,000.00 46

Account 1002.5001 1002.8301 1002.8801 Total Fund 1002 GARLAND COUNTY 2024 Final Budget Revenue Accounts 1002 Employee Insurance Fund Descrintion Beginning Balance-Est Revenue ................. . Insurance Premiums ............................ . Transfer from County General .................. . Budget Amount 1,300,000.00 3,422,777.20 475,000.00 5,197,777.20 Notes: 1. The Transfer in (revenue code 1002.8801)comes from the County General Fund, Transfer Out Budget 1000.4600. This revenue is being placed in this fund to help defray the cost of employee health insurance costs. 47

GARLAND COUNTY 2024 Final Budget Revenue Accounts 1005 Coronavirus Relief Fund Account 1005.5001 1005.7501 1005.8764 Descrintion Beginning Balance-Est Revenue ................. . Interest Income Distributed ................... . Reimbursement-City Salary Bailiff/Guard ....... . 1005.8774 Sales Tax Rebates ............................. . 1005.8874 Transfer from Southwest Trail Grant ........... . Budget Amount 1,081,317.86 20,000.00 Total Fund 1005 1,101,317.86 48