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Pope County Treasurer's Office
100 West Main, Russellville, AR  72801
Phone:  (479)968-2194
Fax:      (479)968-1767

Welcome to the Treasurer's Office

Larry L. Holman
Larry L. Holman
County Treasurer 

Rhonda Elliott
Rhonda Elliott
Chief Deputy Treasurer  

The County Treasurer is the disbursement officer of the County and is the unofficial or quasi comptroller. A few Counties do have a County Comptroller. The Treasurer is responsible for the receipt, distribution and custody of all county revenue including school districts' revenues and other taxing entities' revenues.  The Treasurer receives county tax collections, county sales tax collections, county turn back revenue, grant revenue, fees and fines from other County officials and departments, and revenues from various other sources. The Treasurer then distributes these revenues to the various taxing entities and the funds of the County according to rules and regulations set by law.  

The County Treasurer processes checks and/or inter-fund transfers to pay employees, payroll expenses and vendors/creditors of the County per ACA 14-24-204. The County Clerk provides a certified report to the Treasurer verifying the list of warrants filed and approved for payment  from the annual budgeted appropriations. The Treasurer then provides a copy of a check stub, when a check is written, to be filed in the County Clerk's appropriations.  The Treasurer balances monthly with the County Clerk's appropriations ledger.  

The Treasurer must keep an accurate and detailed account of all receipts and disbursements of the County (ACA 14-15-807) and is required to make a monthly financial report to the Quorum Court on the fiscal condition of the County showing balance on hand (ACA 14-20-105).

The County Treasurer is required to charge a two percent commission on all funds coming to his/her office. There are a few exceptions.  No commission is allowed for the handling of borrowed money, proceeds of school bond sales, monies collected from insurance losses, Fire Protection premium taxes (Act 833 funds for Fire Departments) and all non-revenue receipts, which is defined as reimbursement of all or a part of a payment made by a County (ACA 21-6-302, 6-17-908, 6-20-221, and 14-284-403). The County Treasurer is allowed a smaller commission, ¼ of 1% on funds from school districts that employ their own Treasurer (ACA 6-13-701) and 1/8 of 1% on funds from municipal improvement districts (ACA 14-90-913). The commission is not kept by the Treasurer but is intended to create a source of revenue (Excess Treasurer's Commission) accruing to the budget from which the salary and operation of the Treasurer's office is paid. Any excess Treasurer's commission over and above the cost of the annual budget of the Treasurer's General Fund budget shall be redistributed to the various entities that were charged on a pro-rata basis.

In Pope County the Treasurer acts as the head of the Human Resources for the County. All payroll processing and new employee orientation to administering open enrollment for employees and insurance billings are responsibilities of the Treasurer's office. All bi-weekly, monthly, quarterly and annual state and federal reporting duties are also included in the work of this office.  

Additional duties for the Pope County Treasurer's office is posting all outgoing mail for the County, with the exception of  the Library, and the handling of all accounting procedures associated with the postage duties.

Treasurers Ledger Reports