State Codes and Statutes

Statutes > Arkansas > Title-13 > Chapter-4 > Subchapter-3 > 13-4-304

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) FICA -- Social Security and federal income tax records maintained per federal regulations;

(2) State Income Tax records maintained per state law and regulations;

(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 cancelled 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 school district bonds -- matured; and

(C) Maintain for three (3) years:

(i) Receipt books;

(ii) Bank statements and cancelled checks;

(iii) Cancelled 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.