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14-25-108. Prenumbered receipts.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment.
(2) In the use of prenumbered receipts the following minimum standards shall be met:
(A) Receipts are to be prenumbered by the printer, and a printer's certificate obtained and retained for audit purposes. The certificate shall state the date printing was done, the numerical sequence of receipts printed, and the name of the printer;
(B) The prenumbered receipts shall contain the following information for each item receipted:
(i) Date;
(ii) Amount of receipt;
(iii) Name of person or company from whom money was received;
(iv) Purpose of payment;
(v) Fund to which receipt is to be credited; and
(vi) Signature of employee receiving money;
(C) The original receipt should be given to the party making payment. One (1) duplicate copy of the receipt shall be maintained in numerical order in the receipt book and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the county office and may be used for any purposes it deems fit; and
(D) All copies of voided receipts shall be retained for audit purposes.
(3) A county may use an electronic receipting system that accomplishes the same purpose as prenumbered receipts if the system is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.
(b) This section shall not apply to the county collector's office in regard to the collection of property taxes. However, this section shall apply to the collector's office for receipting of a
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-108
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.
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Stable record: arkansas_code:legal_authorities:14-25-108
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: dff65f61bd7b8888c87356481f10e577db4331dc38594774f7a35d915ad4e49c
Source location: content.xml paragraph 7337
Stored source content
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 prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment.
(2) In the use of prenumbered receipts the following minimum standards shall be met:
(A) Receipts are to be prenumbered by the printer, and a printer's certificate obtained and retained for audit purposes. The certificate shall state the date printing was done, the numerical sequence of receipts printed, and the name of the printer;
(B) The prenumbered receipts shall contain the following information for each item receipted:
(i) Date;
(ii) Amount of receipt;
(iii) Name of person or company from whom money was received;
(iv) Purpose of payment;
(v) Fund to which receipt is to be credited; and
(vi) Signature of employee receiving money;
(C) The original receipt should be given to the party making payment. One (1) duplicate copy of the receipt shall be maintained in numerical order in the receipt book and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the county office and may be used for any purposes it deems fit; and
(D) All copies of voided receipts shall be retained for audit purposes.
(3) A county may use an electronic receipting system that accomplishes the same purpose as prenumbered receipts if the system is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.
(b) This section shall not apply to the county collector's office in regard to the collection of property taxes. However, this section shall apply to the collector's office for receipting of all other moneys.
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