(a) A county treasurer shall keep a true and just account of all moneys received and disbursed and a regular abstract of all warrants paid by him or her.
(b) A treasurer shall make duplicate receipts in favor of the proper person for all moneys paid into the treasury and keep the books, papers, and money pertaining to his or her office at all times ready for the inspection of the county court or the presiding judge thereof.
(c) A treasurer shall furnish the county court with an account of the receipts and expenditures of the county not previously accounted for at each term of the county court, if required.
Structure Arkansas Code
Subtitle 2 - County Government
Subchapter 8 - County Treasurers
§ 14-15-803. Counties having two judicial districts
§ 14-15-804. Appointment of a deputy treasurer
§ 14-15-806. Neglect or refusal to pay warrant
§ 14-15-807. Accounting of moneys received and disbursed
§ 14-15-809. Resignation, removal, or death