AR SB182

Counties that fail to pass an annual appropriation ordinance by January 1 automatically operate under the previous year's budget, including any amendments enacted by December 31, with expenditures starting at zero

County employees continue receiving salaries at December 31 levels until a new appropriation ordinance is adopted, but county judges and justices of the peace receive no compensation during the interim period

Municipalities without a budget by January 1 may continue spending under the previous year's budget, limited to necessary operational expenses including payroll, contracts, debt payments, and services protecting public health and safety

New capital purchases are explicitly prohibited under the interim budget authority, even if previously authorized in the prior year's budget

Declared an emergency and approved February 10, 2025, taking effect immediately to ensure local government employees can be paid and essential services continue during budget disputes