TO REQUIRE A LOCAL GOVERNMENT TO CONTINUE TO OPERATE UNDER THE ANNUAL APPROPRIATION ORDINANCE FOR THE PREVIOUS YEAR UNTIL A NEW APPROPRIATION ORDINANCE IS ADOPTED; AND TO DECLARE AN EMERGENCY.

SB 182 requires Arkansas counties and municipalities to automatically continue operating under their previous year’s budget if they fail to adopt a new annual appropriation ordinance by January 1. This ensures essential services like payroll, public safety, and basic government operations continue without interruption. The bill specifies that only necessary operational expenses - such as employee salaries (as of December 31), contracts, and debt payments - may be funded under the previous budget, while excluding new capital purchases, county judge salaries, and justices of the peace per diem until a new budget is approved. It declares an emergency, stating that without this provision, local governments would risk disrupting critical services and endangering public health and safety. The law applies immediately upon enactment to prevent service gaps during budget adoption delays.