§ 14-21-102 - Annual financial report. - Arkansas Statutes

14-21-102. Annual financial report.

(a) (1) The clerk of the county court shall make out or cause to be made out a full and complete annual financial report of the county, using the financial records of the county clerk and county treasurer, giving:

(A) A beginning cash balance;

(B) The amount of revenue from each source classification;

(C) The amount expended during the fiscal year for all purposes; and

(D) An ending cash balance.

(2) The annual county financial report shall include all operating accounts of the county for which the quorum court has appropriating control.

(3) The annual county financial report shall include a statement of the bonded indebtedness and short-term indebtedness of the county.

(b) (1) The clerk of the county court shall cause to be published one (1) time in one (1) newspaper published in the county the annual financial report of the county. The report shall be published between January 15 and February 15 of each year for the previous fiscal year of the county.

(2) If no newspaper is published in such county, then the financial report is to be published in a newspaper having the largest circulation in the county.