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 the county treasurer regarding the receipt and disbursement of funds. The bill also specifies that the county treasurer must refuse payment of checks that would result in a deficit balance in special revenue accounts and general funds. 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 outlines the responsibilities of the county clerk or county comptroller in compiling the annual financial report and establishes a requirement for electronic funds transfers for payments to governmental entities or court-ordered creditors, provided that claims are approved and supported by adequate documentation. These amendments aim to enhance transparency and accountability in county financial operations and reporting.

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)