Title 14 — Local Government

This subchapter shall be known and cited as the “Arkansas County Accounting Law of 1973”.

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 …

(a) All funds received by a county official by virtue of his or her official position shall be deposited intact to the accounts authorized in § 14-25-102. This section shall apply to all public funds coming into the hands of the official, including, but not limited to, the follow…

(a) All disbursements of county funds, except as noted in § 14-24-121, § 14-25-105, and § 14-25-112(b)(2), shall be made by prenumbered checks drawn upon the bank account of that county official. (b) The checks shall be of the form normally provided by commercial banking institut…

(a) County officials are permitted to establish petty cash funds, so long as the funds are maintained on the basis set forth in this section. (b) (1) The establishment of a petty cash fund must be approved by the county quorum court.(2) (A) In establishing a petty cash fund, a ch…

(a) (1) All county officials shall establish by major category and maintain, as a minimum, an itemized listing of all fixed assets owned by, or under the control of, their offices.(2) Each county official shall maintain the listing unless the quorum court designates one (1) count…

(a) All county officials maintaining bank accounts as prescribed in § 14-25-102 shall reconcile, on a monthly basis, the bank balance to the book balance. (b) The reconciliations shall take the following form:Click here to view form.

(a) (1) All items of income, except as noted in subsection (b) of this section, are to be formally receipted by the use of prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment.(2) In the use of prenumbered receipts the following min…

(a) (1) The county clerk shall maintain all bank accounts and records of accounts as prescribed by law in reference to the duties of his or her office. In addition, the clerk shall maintain separate records and separate bank accounts for fee accounts and for accounts pertaining t…

(a) The sheriff, in addition to following the procedures and requirements of §§ 14-25-101 — 14-25-108, shall establish and maintain a cash receipts journal and a cash disbursements journal for each bank account. (b) (1) Checks written shall be recorded in a cash disbursements jou…

(a) The collector, in addition to following the procedures and requirements of §§ 14-25-101 — 14-25-108, shall establish and maintain a system of bookkeeping that meets the minimum requirements of a cash receipts journal and a cash disbursements journal for the recording and disb…

(a) (1) The county treasurer shall receive and receipt all revenue payable to the county treasury and pay and disburse the revenue on checks drawn by order of the county court.(2) The treasurer shall keep a true and accurate account of all revenue received and disbursed and a tru…

A.C.A. § 14-25-115Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) (1) The circuit clerk shall maintain all bank accounts and records of bank accounts as prescribed by law in reference to the duties of his or her office. In addition, the circuit clerk shall maintain separate records and separate bank accounts for fee accounts and for account…

(a) (1) The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office.(2) The bank account shall be maintained as prescribed in § 14-25-102, and the provisions of §§ 14-25-103, 14-25-104, 14-25-107, and 14-25-10…

(a) (1) The county judge shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office.(2) The bank account shall be maintained as prescribed in § 14-25-102, and the provisions of §§ 14-25-103, 14-25-104, 14-25-107, and 14-2…

(a) The county official responsible for the payment of payroll taxes and Arkansas Public Employees' Retirement System contributions of county employees shall provide evidence of payment of payroll taxes and retirement system contributions to the:(1) County judge;(2) County clerk;…

(a) As used in this section, “responsible management entity” means a wastewater treatment system service provider organized and operating under this section. (b) A nonprofit corporation formed for the purpose of providing responsible management of wastewater treatment systems whe…