Arkansas Code Title 14, Subtitle 2, Chapter 25, Subchapter 1 - Arkansas County Accounting Law of 1973
- § 14-25-101 - Title.
This subchapter shall be known and cited as the "Arkansas County Accounting Law of 1973".
- § 14-25-102 - Bank Accounts.
All county officials of this state who receive public funds by virtue of their office shall maintain all public funds in depositories approved for...
- § 14-25-103 - Deposit of Funds.
(a) All funds received by a county official by virtue of his or her official position shall be deposited intact to the accounts authorized...
- § 14-25-104 - Prenumbered Checks.
(a) All disbursements of county funds, except as noted in § 14-25-105, which refers to petty cash funds, and § 14-25-112(b)(2), which refers to...
- § 14-25-105 - Petty Cash Funds.
(a) County officials are permitted to establish petty cash funds, so long as the funds are maintained on the basis set forth in this...
- § 14-25-106 - Fixed Asset Records.
(a) (1) All county officials shall establish by major category and maintain, as a minimum, an itemized listing of all fixed assets owned by,...
- § 14-25-107 - Reconciliation of Bank Accounts.
(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...
- § 14-25-108 - Prenumbered Receipts.
(a) (1) All items of income, except as noted in subsection (b) of this section, are to be formally receipted by the use of...
- § 14-25-109 - County Clerk.
(a) (1) The county clerk shall maintain all bank accounts and records of accounts as prescribed by law in reference to the duties of...
- § 14-25-110, 14-25-111 - [Repealed.]
- § 14-25-112 - Sheriff. [Effective Until January 1, 2016.]
(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...
- § 14-25-113 - Collector.
(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...
- § 14-25-114 - County Treasurer.
(a) (1) The county treasurer shall receive and receipt for all moneys payable to the county treasury and pay and disburse them on warrants...
- § 14-25-115 - [Repealed.]
- § 14-25-116 - Circuit Clerk.
(a) (1) The circuit clerk shall maintain all bank accounts and records of bank accounts as prescribed by law in reference to the duties...
- § 14-25-117 - County Assessor.
(a) (1) The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or...
- § 14-25-118 - County Judge.
(a) (1) The county judge shall maintain a bank account and record of the account for any public funds collected by virtue of his...
Last modified: November 15, 2016