Arkansas Code
Subchapter 1 - General Provisions
§ 14-21-102. Annual financial report. [Effective until January 1, 2020.]

(a)
(1) The clerk of the county court and the county treasurer 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) The treasurer's report of the beginning cash balance;
(B) The treasurer's report as to the amount of revenue from each source classification;
(C) The treasurer's report as to the ending cash balance;
(D) The county clerk's report as to the amount expended during the fiscal year for all purposes; and
(E) A statement of the bonded indebtedness and short-term indebtedness of the county.

(2) The annual county financial report shall include all operating accounts of the county for which the quorum court has appropriating control.
(3) The treasurer shall submit all reports required under this section to the clerk of the county court by March 1.

(b)
(1)
(A) 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.
(B) If no newspaper is published in the county, then the clerk of the county court shall cause the annual financial report of the county to be published one (1) time in the newspaper having the largest circulation in the county.

(2) The annual financial report shall be published by March 15 of each year for the previous fiscal year of the county.

(c) All costs associated with the publication of the annual financial report of the county may be prorated equally between the clerk of the county court and the county treasurer.