Arkansas 2023 Regular Session

Arkansas Senate Bill SB180

Introduced
1/26/23  
Refer
1/26/23  
Report Pass
1/31/23  
Engrossed
2/1/23  
Refer
2/1/23  
Report Pass
2/8/23  
Enrolled
2/14/23  
Chaptered
2/23/23  

Caption

To Amend The Law To Adopt Certain Terms And Requirements Established By The Governmental Accounting Standards Board.

Impact

The enactment of SB180 will have a considerable impact on state financial laws, particularly regarding how financial audits are conducted by requiring private certified public accountants to adhere to specific deadlines determined by the Legislative Auditor. This change is designed to expedite the process of financial disclosures and audits, ensuring that the state remains compliant with national standards for governmental financial reporting. This may also lead to improvements in the overall fiscal management and financial health of state entities, as regular and comprehensive audits can identify potential issues more effectively.

Summary

Senate Bill 180 seeks to amend existing laws in Arkansas to align with certain terms and requirements established by the Governmental Accounting Standards Board (GASB). The bill proposes significant changes to the processes involved in the financial reporting of state entities, mandating that comprehensive annual financial reports cover all funds and account groups for enhanced transparency and accountability in financial governance. This aims to ensure that the financial management systems reflect generally accepted accounting principles, allowing for clearer oversight of state financial operations.

Sentiment

The sentiment around SB180 appears to be supportive, particularly among legislators and stakeholders who favor increased transparency in state finances. The streamlined reporting processes and heightened accountability requirements are viewed positively as steps toward safeguarding public funds and ensuring responsible governance. However, there may also be concerns regarding the feasibility of these new reporting standards on state agencies that may require adjustments to their current practices.

Contention

Notable points of contention related to SB180 focus on the impact of these amendments on smaller state entities that may face challenges in adapting to the increased reporting responsibilities. While proponents argue that the bill enhances accountability and governance, some critics may voice concerns about the administrative burden placed on these entities. Therefore, a careful balance must be struck to ensure that the new requirements do not lead to undue complications for smaller agencies while still achieving the goals of enhanced financial oversight and accountability.

Companion Bills

No companion bills found.

Previously Filed As

AR SB44

An Act For The Department Of Health - Licensing And Regulation Boards Appropriation For The 2024-2025 Fiscal Year.

AR HB1065

An Act For The Department Of Finance And Administration - Disbursing Officer Appropriation For The 2024-2025 Fiscal Year.

AR SR16

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Act Of 2023 And To Amend The Requirements For A Digital Asset Mining Business Or Business Using A Blockchain Network.

AR HR1015

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Act Of 2023 And To Amend The Requirements For A Digital Asset Mining Business Or Business Using A Blockchain Network.

AR SB18

An Act For The Department Of Commerce - Division Of Workforce Services Appropriation For The 2024-2025 Fiscal Year.

AR HB1013

An Act For The Department Of Corrections - Division Of Correction Appropriation For The 2024-2025 Fiscal Year.

AR HB1041

An Act For The Department Of Education - Division Of Elementary And Secondary Education - Public School Fund Appropriation For The 2024-2025 Fiscal Year.

AR SB77

To Amend The Uniform Classification And Compensation Act; And To Declare An Emergency.

AR HB1023

An Act To Make An Appropriation For State Turnback For Counties And Municipalities By The Office Of The Treasurer Of State For The Fiscal Year Ending June 30, 2025; And For Other Purposes.

AR SR10

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Uniform Classification And Compensation Act.

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