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 account ledgers for all accounts on the books of the treasurer; (B) (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor. Amended by Act 2021, No. 66,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 980, eff. 7/24/2019. Acts 1991, No. 800, § 3. 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 account ledgers for all accounts on the books of the treasurer; (B) (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor. Amended by Act 2021, No. 66,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 980, eff. 7/24/2019. Acts 1991, No. 800, § 3. 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 account ledgers for all accounts on the books of the treasurer; (B) (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor. Amended by Act 2021, No. 66,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 980, eff. 7/24/2019. Acts 1991, No. 800, § 3. 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; (A) Maintain for seventy-five (75) years: (i) Payroll records and ledger; and (ii) Retirement records; (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; (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; (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 (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; (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 account ledgers for all accounts on the books of the treasurer; (B) (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor. (A) Maintain permanently account ledgers for all accounts on the books of the treasurer; (B) (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor. (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor. Acts 1991, No. 800, § 3.
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