JO WEST TAYLOR - TREASURER

501 Ouachita Avenue, Room 102
Hot Springs National Park, Arkansas 71901
Phone: 501-622-3650
Fax: 501-622-3788

OFFICE HOURS 8:00 a.m. to 5:00 p.m. Monday through Friday

(Closed on National Holidays)

The Treasurer of Garland County is one of the nine executive officers of the county and is elected countywide. The term of office is for two years. The fiscal year for the county is January through December each year. The Treasurer is the disbursement officer of the county, and is the unofficial or quasi comptroller. The Treasurer is responsible for the custody and disbursement of all county funds and school district funds. The Treasurer, therefore, receives tax collections, municipal and county turn back funds, federal matching funds, state aid to school district funds, fees and fines collected by other county officials, and revenues from other sources. The Treasurer, after receiving this revenue, distributes the money to the various school districts (by apportionment), other taxing units and county accounts. The county treasurer signs checks prepared and signed by the county clerk indicating that the expenditure has been authorized by the county court, to pay employees and creditors of the county. A copy of each check serves as a warrant and is filed in the county financial records.

The County Treasurer is a member of the County Depository Board along with the County Judge and Tax Collector. The Board decides which banks in the county are used for county funds. The Treasurer invests excess funds through money market accounts and certificates of deposit that are not needed for immediate expenditure, in a manner consistent with appropriate Arkansas Statutes.

The Treasurer must keep an accurate and detailed account of all receipts and disbursements of the county (ACA 14-15-807). The Treasurer is required to make a monthly financial report to the County Court, Prosecuting Attorney and the Deputy Prosecuting Attorney of the judicial district in which the county is located, on the fiscal condition of the county (ACA 14-20-105). Also, on or before the first Monday of July and more often if so required, the Treasurer shall make a full and complete settlement with the County Court of all funds and monies that have come into the hands of the Treasurer
(ACA 14-14-80-8)

The County Treasurer is allowed a two percent commission on all funds receipted by his/her office. This commission is allowed on all funds including county and school district funds (except revolving loan, equalizing, vocational education funds and proceeds of bond sales and insurance claims and other nonrevenue receipts) which the Treasurer receives. Also, the County Treasurer is allowed a smaller commission (less than 2%) from school districts which employ their own district treasurer. The two percent commission is not kept by the Treasurer but is intended to create a source of revenue accruing to the office from which the salary or operation of the office could be paid. Any excess Treasurer's commissions are redistributed to the various taxing units.

The Treasurer by Arkansas Statute is audited each year by the Division of Legislative Audit in Little Rock and findings of the division are on file in the Treasurer's Office and in the State Capitol.

The Garland County Treasurer attends continuing education classes sponsored by the SAU Tech at Conway, Arkansas for certification hours.

The Treasurer's records are all public and books are open for review.