Arkansas Code
Subchapter 3 - County Records Retention
§ 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) 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:
(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 matured school district bonds; and

(C) Maintain for three (3) years:
(i) Receipt books;
(ii) Bank statements and canceled checks;
(iii) Canceled 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.