Ark. Code Ann. § 14-14-1213: Duties related to payroll and jury duty

(a) If the county judge and county official responsible for county payroll make the request, the quorum court by majority vote of the entire body may assign the duties relating to payroll and jury duty to a qualified private person or entity if the quorum court finds the assignment of duties provides quantifiable economic savings or increased efficiency.

(b) If an assignment of duties relating to payroll and jury duty is made under this section, the county judge, county clerk or comptroller, and the county treasurer shall establish written procedures that provide for internal accounting controls and documentation for audit and accounting purposes.