Browse Arkansas Code titles and sections
13-4-304. Financial records.
Arkansas Code — all titles (historical 2020) · legal_authorities
13-4-304. Financial records.
All counties of the State of Arkansas shall maintain financial records for the county as follows, if they are currently being maintained:
(1) Social Security and federal income tax records maintained per federal regulations;
(2) State income tax records maintained per state law and rules;
(3) Wage garnishments maintained until after a lien is satisfied;
(4)(A) Maintain for seventy-five (75) years:
(i) Payroll records and ledger; and
(ii) Retirement records;
(B) Maintain for ten (10) years:
(i) Appropriation journal (record of disbursements); and
(ii) Warrant register or check disbursement record;
(C) Maintain for seven (7) years:
(i) County general claims certificate or invoice;
(ii) County road claims certificate or invoice; and
(iii) County school claims certificate or invoice;
(D) Maintain for five (5) years:
(i) Unemployment insurance state contribution; and
(ii) Workers' compensation insurance payment; and
(E) Maintain for three (3) years:
(i) Warrants or checks, or both, with documentation;
(ii) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and
(iii) Receipt books and disbursement journal;
(5) For county treasurer's records:
(A) Maintain permanently:
(i) Treasurer's operating and clearing account ledgers;
(ii) Treasurer's trust and agency account ledgers;
(iii) Treasurer's city account ledgers;
(iv) Treasurer's improvement district account ledgers; and
(v) Treasurer's school district account ledgers;
(B) Maintain for seven (7) years:
(i) Land redemption receipts;
(ii) Annual settlement with county court; and
(iii) Record of school bond indebtedness and matured school district bonds; and
(C) Maintain for three (3) years:
(i
Source: Arkansas Code — historical release 78 (November 6, 2020) · 13-4-304
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:13-4-304
Source file: gov.ar.code.title.13.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 560545c420838ed0b9379f257cc3836bc7ed3c08f40130c95ee5aaf3472a74eb
Source location: content.xml paragraph 1564
Stored source content
13-4-304. Financial records.
All counties of the State of Arkansas shall maintain financial records for the county as follows, if they are currently being maintained:
(1) Social Security and federal income tax records maintained per federal regulations;
(2) State income tax records maintained per state law and rules;
(3) Wage garnishments maintained until after a lien is satisfied;
(4)(A) Maintain for seventy-five (75) years:
(i) Payroll records and ledger; and
(ii) Retirement records;
(B) Maintain for ten (10) years:
(i) Appropriation journal (record of disbursements); and
(ii) Warrant register or check disbursement record;
(C) Maintain for seven (7) years:
(i) County general claims certificate or invoice;
(ii) County road claims certificate or invoice; and
(iii) County school claims certificate or invoice;
(D) Maintain for five (5) years:
(i) Unemployment insurance state contribution; and
(ii) Workers' compensation insurance payment; and
(E) Maintain for three (3) years:
(i) Warrants or checks, or both, with documentation;
(ii) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and
(iii) Receipt books and disbursement journal;
(5) For county treasurer's records:
(A) Maintain permanently:
(i) Treasurer's operating and clearing account ledgers;
(ii) Treasurer's trust and agency account ledgers;
(iii) Treasurer's city account ledgers;
(iv) Treasurer's improvement district account ledgers; and
(v) Treasurer's school district account ledgers;
(B) Maintain for seven (7) years:
(i) Land redemption receipts;
(ii) Annual settlement with county court; and
(iii) Record of school bond indebtedness and matured school district bonds; and
(C) Maintain for three (3) years:
(i) Receipt books;
(ii) Bank statements and canceled checks;
(iii) Canceled warrants;
(iv) Treasurer's monthly reconciliation;
(v) Treasurer's monthly report to quorum court;
(vi) Delinquent land redemption distribution reports;
(vii) Delinquent personal distribution reports;
(viii) County officials' monthly reports;
(ix) Municipal court monthly reports;
(x) Treasurer's monthly report to prosecuting attorney;
(xi) School district bank statements;
(xii) Annual report to county school supervisor;
(xiii) Register of school warrants;
(xiv) Teachers and school employee contracts; and
(xv) Surety bond of school district treasurer and superintendent.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.