This bill amends various sections of the Arkansas Code related to the financial operations of counties and the annual financial report requirements. Key changes include the replacement of the term "moneys" with "revenues" in multiple sections, clarifying the duties of county treasurers regarding the receipt and disbursement of funds. The bill also specifies that county treasurers must refuse payment of checks that would result in a deficit balance and outlines the consequences for treasurers who neglect their duties. Additionally, it updates the process for the annual financial report, requiring it to include detailed statements of revenues, expenditures, and changes in fund balances, and mandates publication of the report by March 15 each year.

Furthermore, the bill introduces new provisions for the electronic transfer of county funds, allowing disbursements to federal or state entities or creditors by court order, provided that claims are approved and supported by adequate documentation. The amendments aim to enhance transparency and accountability in county financial operations, ensuring that financial reports are comprehensive and accessible to the public.

Statutes affected:
HB 1589: 14-15-805(1), 14-15-805(2), 14-15-805(3), 14-15-806, 14-15-809, 14-21-102, 14-71-101, 14-24-121(a)
Act 676: 14-15-805(1), 14-15-805(2), 14-15-805(3), 14-15-806, 14-15-809, 14-21-102, 14-71-101, 14-24-121(a)