AR SB374

Replaces "moneys" with "revenue" throughout county treasurer and financial accounting laws for consistency in terminology.

Revises Arkansas Code § 14-15-807 to require treasurers to maintain financial records as public records and allows county judges and quorum courts to request any county financial information needed for sound financial decisions.

Modifies distribution timelines in §§ 26-36-209, 26-37-109, and 26-39-201 by changing the certificate of distribution deadline from the thirtieth day to the fifteenth day of each month for delinquent property tax and collector payments.

Updates Arkansas Code § 14-25-114 to standardize accounting practice terminology, replacing "books or records of accounts" with "county financial records" and renumbering subsections while maintaining existing requirements for checks, warrant documentation, reconciliation, and receipt procedures.

Allows municipal fund revenue to be remitted to municipalities by separate check or electronic transfer for each dedicated fund, and allows all publication costs of the annual financial report to be charged to the county treasurer's budget.