(a) (1) The county clerk or county comptroller and the county treasurer shall cause to be made out a full and complete annual financial report of the county, in the form of a statement of revenues, expenditures, and changes in fund balances, using the financial records of the county clerk and county treasurer.(2) As a minimum for each reportable fund, the annual financial report of the county shall provide:(A) The county treasurer's report of the beginning January 1 cash balance of each fund;(B) The county treasurer's report as to the amount of revenue for each fund from each source classification;(C) The county treasurer's report as to the ending December 31 cash balance of each fund;(D) The expenditures for all purposes for each fund for the fiscal year from the county clerk's summary of expenditures report or the county comptroller's summary expenditure report; and(E) A detailed statement of the bonded indebtedness and short-term indebtedness of the county.(3) (A) The annual financial report of the county shall include all operating accounts of the county for which the quorum court has appropriating control.(B) The requirement under subdivision (a)(3)(A) of this section may be satisfied by presenting the annual financial report of the county with:(i) Revenues and expenditures for the general fund, the road fund, and the other funds of the county in the aggregate; and(ii) Changes in fund balances between January 1 and December 31.(4) (A) If the county clerk or county comptroller is compiling the annual financial report of the county, the county treasurer shall submit all revenue reports required under this section to the county clerk or county comptroller by March 1.(B) If the county treasurer is compiling the annual financial report of the county, the county clerk or county comptroller shall submit all expenditure reports required under this section to the county treasurer by March 1.
(1) The county clerk or county comptroller and the county treasurer shall cause to be made out a full and complete annual financial report of the county, in the form of a statement of revenues, expenditures, and changes in fund balances, using the financial records of the county clerk and county treasurer.
(2) As a minimum for each reportable fund, the annual financial report of the county shall provide:(A) The county treasurer's report of the beginning January 1 cash balance of each fund;(B) The county treasurer's report as to the amount of revenue for each fund from each source classification;(C) The county treasurer's report as to the ending December 31 cash balance of each fund;(D) The expenditures for all purposes for each fund for the fiscal year from the county clerk's summary of expenditures report or the county comptroller's summary expenditure report; and(E) A detailed statement of the bonded indebtedness and short-term indebtedness of the county.
(A) The county treasurer's report of the beginning January 1 cash balance of each fund;
(B) The county treasurer's report as to the amount of revenue for each fund from each source classification;
(C) The county treasurer's report as to the ending December 31 cash balance of each fund;
(D) The expenditures for all purposes for each fund for the fiscal year from the county clerk's summary of expenditures report or the county comptroller's summary expenditure report; and
(E) A detailed statement of the bonded indebtedness and short-term indebtedness of the county.
(3) (A) The annual financial report of the county shall include all operating accounts of the county for which the quorum court has appropriating control.(B) The requirement under subdivision (a)(3)(A) of this section may be satisfied by presenting the annual financial report of the county with:(i) Revenues and expenditures for the general fund, the road fund, and the other funds of the county in the aggregate; and(ii) Changes in fund balances between January 1 and December 31.
(A) The annual financial report of the county shall include all operating accounts of the county for which the quorum court has appropriating control.
(B) The requirement under subdivision (a)(3)(A) of this section may be satisfied by presenting the annual financial report of the county with:(i) Revenues and expenditures for the general fund, the road fund, and the other funds of the county in the aggregate; and(ii) Changes in fund balances between January 1 and December 31.
(i) Revenues and expenditures for the general fund, the road fund, and the other funds of the county in the aggregate; and
(ii) Changes in fund balances between January 1 and December 31.
(4) (A) If the county clerk or county comptroller is compiling the annual financial report of the county, the county treasurer shall submit all revenue reports required under this section to the county clerk or county comptroller by March 1.(B) If the county treasurer is compiling the annual financial report of the county, the county clerk or county comptroller shall submit all expenditure reports required under this section to the county treasurer by March 1.
(A) If the county clerk or county comptroller is compiling the annual financial report of the county, the county treasurer shall submit all revenue reports required under this section to the county clerk or county comptroller by March 1.
(B) If the county treasurer is compiling the annual financial report of the county, the county clerk or county comptroller shall submit all expenditure reports required under this section to the county treasurer by March 1.
(b) (1) (A) The county clerk or county treasurer shall publish the annual financial report of the county:(i) One (1) time in one (1) newspaper published in the county; and(ii) On a website owned or maintained by the county, the state, or the Association of Arkansas Counties.(B) If a newspaper is not published in the county, the county clerk or county treasurer shall publish the annual financial report of the county one (1) time in the newspaper having the largest circulation in the county.(2) (A) The annual financial report shall be published by March 15 of each year for the previous fiscal year of the county in accordance with § 14-71-101.(B) A report published under subdivision (b)(2)(A) of this section is not required to include any revenue or expenditure accruals for the months of January and February following the calendar fiscal year.
(1) (A) The county clerk or county treasurer shall publish the annual financial report of the county:(i) One (1) time in one (1) newspaper published in the county; and(ii) On a website owned or maintained by the county, the state, or the Association of Arkansas Counties.(B) If a newspaper is not published in the county, the county clerk or county treasurer shall publish the annual financial report of the county one (1) time in the newspaper having the largest circulation in the county.
(A) The county clerk or county treasurer shall publish the annual financial report of the county:(i) One (1) time in one (1) newspaper published in the county; and(ii) On a website owned or maintained by the county, the state, or the Association of Arkansas Counties.
(i) One (1) time in one (1) newspaper published in the county; and
(ii) On a website owned or maintained by the county, the state, or the Association of Arkansas Counties.
(B) If a newspaper is not published in the county, the county clerk or county treasurer shall publish the annual financial report of the county one (1) time in the newspaper having the largest circulation in the county.
(2) (A) The annual financial report shall be published by March 15 of each year for the previous fiscal year of the county in accordance with § 14-71-101.(B) A report published under subdivision (b)(2)(A) of this section is not required to include any revenue or expenditure accruals for the months of January and February following the calendar fiscal year.
(A) The annual financial report shall be published by March 15 of each year for the previous fiscal year of the county in accordance with § 14-71-101.
(B) A report published under subdivision (b)(2)(A) of this section is not required to include any revenue or expenditure accruals for the months of January and February following the calendar fiscal year.
(c) All costs associated with the publication of the annual financial report of the county shall be charged to the budget of the county treasurer.