All county officials of this state who receive public funds by virtue of their office shall maintain all public funds in depositories approved for such purposes by law. The funds shall be maintained in these depositories in the name of the county office, with the official's name appearing secondarily to the name of the county office.
Bank accounts
Ark. Code Ann. § 14-25-102 — under County Accounting and Responsible Management Entity.
Ark. Code Ann. § 14-25-102