(a)

1. (1) When any town, city, or county fails to timely report and/or remit the required fees, fines, or court costs, the Administration of Justice Funds Section will send notices to the mayor, district judge, district court clerk, circuit clerk, or other town, city, or county personnel stating which report and/or funds have not been received.
2. (2) When any town, city, or county fails to timely report and/or remit the required payments on the state district court judges’ program, the Administration of Justice Funds Section will send notices to the county judge, county treasurer, city or town mayor, city or town treasurer, or other town, city, or county personnel stating which report and/or funds have not been received.

(b)

1. (1) If the Administration of Justice Funds Section does not receive the funds and/or reports required by law to be remitted within five (5) days of the statutory due date, the Fiscal Support Specialist will contact the individual responsible for submitting the required funds and/or reports to let them know which reports and/or funds have not been received.

2. (2) This contact:

   1. (A) May be by:

(i) Telephone;

1. (ii) Fax;

   1. (iii) Email; or

      1. (iv) Letter; and
   2. (B) Will be documented in the Administration of Justice Funds Section files.

2. (3) If the required funds and/or reports are received within thirty (30) days of the statutory due date, no further action is required.

   1. (c)
3. (1) If the Administration of Justice Funds Section does not receive the funds and/or reports required by law to be remitted within thirty (30) days of the statutory due date, the Fiscal Support Analyst will send a first-notice letter to the mayor, district judge, district court clerk, circuit clerk, or other town, city, or county personnel stating which report and/or funds have not been received.
4. (2) The town, city, or county will have thirty (30) days from the date of the first-notice letter to remit the required funds and/or reports.

5. (3) If the required reports and funds are received in the Administration of Justice Funds Section within the thirty (30) days of the first-notice letter, no further notices will be sent.

   1. (d)
6. (1) If the Administration of Justice Funds Section does not receive the funds and/or reports within thirty (30) days of the date of the first-notice letter, the Program Manager will send a second-notice letter to the mayor, district judge, district court clerk, circuit clerk, or other town, city, or county personnel notifying the town, city, or county that the Chief Fiscal Officer of the State may withhold from the town’s, city’s, or county’s share of the state turnback funds until the delinquent funds have been paid.
7. (2) The town, city, or county will have thirty (30) days from the date of the second-notice letter to report and remit the funds before turnback withholding begins.

(e)

1. (1) In all instances where second-notice letters are sent to cities that are operating a city court, a copy of the letter will also be forwarded to the Legislative Joint Auditing Committee.
2. (2) In accordance with Acts 2009, No. 488, this will be their notice that the Department of Finance and Administration has determined that the city court is not in substantial compliance with Arkansas Code § 16-10-306 or Arkansas Code § 16-10-308.

(f)

1. (1) If the required funds and/or reports are not received within thirty (30) days of the second-notice letter or there is not otherwise an acceptable response to the Administration of Justice Funds Section in response to the second-notice letter, the Chief Fiscal Officer of the State will send a third-notice letter stating that, in accordance with Arkansas Code § 16-10-309, the town’s, city’s, or county’s share of turnback funds will be withheld from month to month until the reports and funds required to be paid have been received in the Administration of Justice Funds Section.
2. (2) If a town, city, or county makes full payment of the delinquent funds and files all required reports but again becomes delinquent in submitting the funds and/or reports required by law during the six-month period immediately following payment in full, the Chief Fiscal Officer of the State may immediately implement withholding of the town’s, city’s, or county’s share of the turnback funds without further notification.
3. (3) If a town, city, or county makes full payment of the delinquent funds and files all required reports but again becomes delinquent in submitting the funds and/or reports more than six (6) months following payment in full, the Administration of Justice Funds Section will follow the notification process as outlined in subsection (f) of this section before withholding turnback funds.