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Data from U.S. Census Bureau · 2026 · Methodology
CitySpend

Little Rock, AR vs Fort Smith, AR

Side-by-side fiscal comparison · U.S. Census Bureau data (2023)

Reviewed by CitySpend Editorial Team · Updated

Little Rock, AR spends 26% more per resident than Fort Smith, AR: $17,625 against $14,015. That gap is large enough to show up across most functional budget categories below.

Little Rock, AR holds the stronger Fiscal Health Score, 87/100 (grade A) against 69/100 (grade B) for Fort Smith, AR — a 18-point spread that puts the two in different grade territory.

Little Rock, AR reports no outstanding debt per resident in its Census filing, while Fort Smith, AR carries $1,000 per resident. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Little Rock, AR at $2,054 per resident and in Fort Smith, AR at $549.

They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Little Rock, AR at 25% of total revenue, whereas Fort Smith, AR relies most on other revenue at 13%.

Summary

Little Rock spends 25.8% more per capita than Fort Smith ($3,610/person difference). Little Rock, AR has the stronger Fiscal Health Score (A, 87/100).

Fiscal Health Score

City A
Little Rock, AR
Pop. 202,218
A
87/100
Budget Balance100
Debt Burden100
Pension Funding76
Spending Efficiency76
Revenue Diversity100
Trend Direction50
City B
Fort Smith, AR
Pop. 89,315
B
69/100
Budget Balance100
Debt Burden0
Pension Funding76
Spending Efficiency89
Revenue Diversity100
Trend Direction50

Key Metrics

Metric
Little Rock
Fort Smith
Total Spending
$3.6B
$1.3B
Spending / Capita
$17,625
$14,015
Total Revenue
$4.9B
$2.3B
Revenue / Capita
$24,144
$25,787
Total Debt
$0
$89.3M
Debt / Capita
$0
$1,000
Population
202,218
89,315
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Fire Protection
Little Rock$521
Fort Smith$295
Highways & Roads
Little Rock$55
Fort Smith$0
Parks & Recreation
Little Rock$2,054
Fort Smith$549
Education
Little Rock$39
Fort Smith$0
Health
Little Rock$0
Fort Smith$375

Revenue Breakdown (Per Capita)

Little RockFort Smith
Property Tax
$1
$0
Sales Tax
$1,239
$143
Income Tax
$1,234
$2,263
Intergovernmental
$5,965
$40
Charges & Fees
$0
$3,270
Other
$5,700
$3,396

Spending Breakdown (Per Capita)

Little RockFort Smith
Fire Protection
$521
$295
Highways & Roads
$55
$0
Education
$39
$0
Public Welfare
$986
$788
Health
$0
$375
Hospitals
$427
$185
Parks & Recreation
$2,054
$549
Housing
$3,902
$2,224
Sewerage
$82
$0
Utilities
$1,001
$4,214
Interest on Debt
$0
$291
Other
$8,558
$5,094
A
Little Rock, AR
Fiscal Health Score: 87/100
Excellent fiscal health
B
Fort Smith, AR
Fiscal Health Score: 69/100
Good fiscal health

Compare More Cities

Source: Census Annual Survey of State and Local Government Finances, 2026.