The bill amends various sections of the Arkansas County Accounting Law of 1973, focusing on the responsibilities and operations of county treasurers. Key changes include the replacement of the term "moneys" with "revenue" throughout the text, emphasizing the accurate accounting of all revenue received and disbursed by the county treasurer. The bill also mandates that the county treasurer provide financial reports to the county quorum court and the county judge at regular meetings, and allows them to request additional financial information as needed. Furthermore, it specifies that all costs associated with the publication of the county's annual financial report will be charged to the county treasurer's budget.

Additional amendments streamline the process for the distribution of delinquent property tax payments and clarify the timeline for the county treasurer to transfer funds to various accounts. The bill changes the deadline for the issuance of distribution certificates from the thirtieth to the fifteenth day of each month, ensuring timely transfers to the appropriate funds. It also outlines specific accounting practices that the treasurer must follow, including maintaining accurate financial records, reconciling bank accounts monthly, and ensuring prompt deposits of revenue. Overall, the bill aims to enhance transparency and accountability in the financial operations of county treasurers in Arkansas.

Statutes affected:
SB 374: 14-15-807, 14-25-108, 14-21-102(c), 14-25-114, 21-6-302, 14-25-102, 26-36-209(b), 26-37-109(c), 26-39-201(b)
Act 472: 14-15-807, 14-25-108, 14-21-102(c), 14-25-114, 21-6-302, 14-25-102, 26-36-209(b), 26-37-109(c), 26-39-201(b)