Arkansas Code
Subchapter 2 - Accounting Practices
§ 16-10-204. Bank accounts for court funds

(a)
(1) Each municipal police department and each city or town marshal shall maintain court funds separately in depositories approved for those specific purposes by law.
(2) Court funds must be deposited into an account styled “(Name of Municipality) Police Department Bond and Fine Account”, and the funds shall be disbursed only on the signature of the chief of police or marshal of the municipality and the signature of one (1) other authorized person.

(b)
(1) Each office of county sheriff shall maintain court funds separately in depositories approved for those specific purposes by law.
(2) Court funds must be deposited into an account styled “(Name of County) County Sheriff's Bond and Fine Account”, and the funds shall be disbursed only on the signature of the sheriff of the county and the signature of one (1) other authorized person.

(c)
(1) Each court shall maintain court funds separately in depositories approved for those specific purposes by law.
(2) Court funds must be deposited into an account styled “(Name of Court) Court Account”, and the funds shall be disbursed only upon the signature of the court clerk and the signature of one (1) other person to be authorized by the court's presiding judge.

(d) All disbursements from the accounts in this section must be evidenced by prenumbered checks.
(e) Subsections (a) and (b) of this section do not apply if the court clerk has been designated to be primarily responsible for the collection of fines under § 16-13-709.

Structure Arkansas Code