192 chapters · 4,300 sections in this title.
Ark. Code Ann. § 14-25-109 County clerk
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(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…
Ark. Code Ann. § 14-25-112 Sheriff
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(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…
Ark. Code Ann. § 14-25-113 Collector
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(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…
Ark. Code Ann. § 14-25-114 County treasurer
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(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…