Arkansas Code
Subchapter 4 - County and Probate Clerks
§ 16-20-402. Duties as to accounts

It shall be the duty of the clerk of the county court of each county:
(1) To keep a regular account between the treasurer and the county, charging him with all moneys paid into the treasury, and crediting him with the amount he may have disbursed, between the period of his respective settlements with the court;
(2) To keep just accounts between the county and all persons, bodies politic or corporate, chargeable with moneys payable into the county treasury;
(3)
(A) To file and preserve in his office all documents, vouchers, and other papers pertaining to the settlement of any account to which the county shall be a party;
(B) Copies of such documents, vouchers, and papers certified under the hand and seal of such clerk shall be admitted to be read in evidence in any of the courts of this state;

(4) To issue warrants on the treasury for all moneys ordered to be paid by the court, keep an abstract thereof, and present the abstract to the county court at every regular term;
(5) To balance and exhibit the accounts kept by him as often as required by the court; and
(6) To keep his books and papers at all times ready for the inspection of the county court or the presiding judge thereof.

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