Hempstead County, Arkansas


Judy Lee Flowers


400 South Washington
P.O. Box 1420
Hope, AR 71802

(870) 777-3141              (870) 777-7806 fax

The County Treasurer is responsible for the custody and disbursement of all county funds. She receives funds from other county elected officials monthly, including ad valorem (property) taxes, fines, and fees. Additional revenue coming into the Treasurer's office include state turn back, sales taxes, 911 surcharge fees, state and federal grant funds, severance tax, and funds from various other sources. These funds are then disbursed to various taxing entities in the county, including county funds, schools, cities, and rural fire districts. Other fines and fees have to be forwarded to various state organizations monthly as provided by law.

All monies that the Treasurer receives have a designated purpose. No funds can be co-mingled or used for any purpose other than that provided by Arkansas State law. There are 51 separate funds on the Treasurer's books. In addition to these funds, the treasurer has four bank accounts, four investment accounts, and a cash account.

The Treasurer is charged with keeping an accurate and detailed account of all receipts and disbursements of the County. She is required to make a monthly financial report to the Quorum Court on the fiscal condition of the County. The Treasurer is also charged with projecting or estimating revenue for each county fund for the next year's budget. Her projections are used to determine how much the county can budget for the upcoming year.