Browse Arkansas Code titles and sections
14-25-118. County judge.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 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 14-25-108(a) shall apply to the account.
(b)(1) Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written.
(2) The cash disbursement journal shall also contain the classification of the disbursement.
(c)(1) Receipts shall be recorded in a receipts journal that indicates the:
(A) Date of receipt;
(B) Identification of payor;
(C) Receipt number;
(D) Total amount received; and
(E) Classification of receipts.
(2) If using mechanical receipting devices such as cash registers, the receipts journal shall indicate the:
(A) Date of collections;
(B) Tape number, if applicable;
(C) Total amount collected; and
(D) Classification of collections.
(d)(1) The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.
(2) The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
(3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-118
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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Record provenance
Stable record: arkansas_code:legal_authorities:14-25-118
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 698489c98bd34098675df233151acee09ab09ca0061e21251e2c1380ee61891e
Source location: content.xml paragraph 7544
Stored source content
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 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 14-25-108(a) shall apply to the account.
(b)(1) Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written.
(2) The cash disbursement journal shall also contain the classification of the disbursement.
(c)(1) Receipts shall be recorded in a receipts journal that indicates the:
(A) Date of receipt;
(B) Identification of payor;
(C) Receipt number;
(D) Total amount received; and
(E) Classification of receipts.
(2) If using mechanical receipting devices such as cash registers, the receipts journal shall indicate the:
(A) Date of collections;
(B) Tape number, if applicable;
(C) Total amount collected; and
(D) Classification of collections.
(d)(1) The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.
(2) The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
(3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.
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Arkansas Code — all titles (historical 2020) · legal_authorities
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 such purposes by law. The funds shall be maintained in these depositories in the name of the county office, with the official's name appearing secondarily to the name of the county office.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-102
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. The source passage cites 14-25-102. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 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 following: fines, fees, taxes, trust funds, federal funds, etc.
(b) Public funds received by one (1) county official and required by law to be transferred to another county official shall be deposited into the account of the first official receiving the funds, and then a check shall be written upon that account to properly transfer the funds.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-103
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. The source passage cites 14-25-103. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 debit cards issued for the balance of an inmate commissary trust account, are to 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 institutions and shall contain as a minimum the following information:
(1) Date of issue;
(2) Check number;
(3) Payee;
(4) Amount both in numerical and written form; and
(5) Signature of authorized disbursing officer of the county office.
(c) The county official shall maintain printers' certificates as to the numerical sequence of checks printed.
(d) The county official shall retain all voided checks for audit purposes.
(e) A county may use computer equipment for check preparation if the use of an automated software program that accomplishes the same purpose as prenumbered checks and other required denotations is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-104
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. The source passage cites 14-25-104. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 balance.
(b) The reconciliations shall take the following form:
County of Date Amount Per Bank Statement Dated $ .00 ADD: Deposits in transit (Receipts recorded in Cash Receipts Journal not shown on this bank statement). DATE RECEIPT NO. AMOUNT $ .00 .00 .00 $ .00 DEDUCT: Outstanding Checks (Checks issued and dated prior to date of bank statement per Cash Disbursements Journal not having yet cleared the bank). DATE PAYEE AMOUNT $ .00 .00 .00 .00 RECONCILED BALANCE $ .00 This reconciled balance shall agree to either the cash balance as shown on the official's check stubs running bank balance, or the official's general ledger cash balance, whichever system the official employs.
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Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-107
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. The source passage cites 14-25-107. This identifies an authority to review, not proof of applicability.