This text of Arkansas § 14-25-109 (County clerk) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(a)(1) The county clerk shall maintain all bank accounts and records of accounts as prescribed by law in reference to the duties of his or her office. In addition, the clerk shall maintain separate records and separate bank accounts for fee accounts and for accounts pertaining to the court.
(2)The bank accounts 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 accounts.
(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 cash receipts journal that indicates:
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(a) (1) The county clerk shall maintain all bank accounts and records of accounts as prescribed by law in reference to the duties of his or her office. In addition, the clerk shall maintain separate records and separate bank accounts for fee accounts and for accounts pertaining to the court. (2) The bank accounts 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 accounts. (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 cash receipts journal that indicates: (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 cash 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. (e) (1) For each trust and agency account, the clerk shall establish a record showing the beginning balance, receipts, disbursements, and ending balance. (2) All transactions affecting trust accounts shall be posted on the appropriate individual trust record, in addition to being posted on the cash disbursement journal, or cash receipts journal as prescribed in this section. (3) (A) Monthly, the clerk shall reconcile these individual detail trust and agency records to the bank balance of the trust account. (B) Copies of such reconciliations shall be maintained and made a part of the records of the office. (f) (1) (A) The county clerk shall establish and maintain, as a minimum, a listing of all bonded debt and short-term obligations of the county as authorized by §§ 14-72-101 and 14-72-102 , § 14-72-201 et seq., § 14-72-301 et seq., and the Local Government Short-Term Financing Obligations Act of 2001, § 14-78-101 et seq. (B) The listing shall contain as a minimum: (i) A brief description of the obligation; (ii) The date of issuance; (iii) The date of final maturity; (iv) The rate of interest; (v) The total amount authorized and issued; (vi) The total amount retired to date; (vii) The balance at the beginning of each calendar year; (viii) The amount authorized and issued during each calendar year; (ix) The amount retired during each calendar year; and (x) The balance at the end of each calendar year. (2) The bonded debt and short-term obligation records constitute a part of the general records of the county clerk's office and shall be made available for utilization by the auditor at the time of audit.