Arkansas Code
Subchapter 2 - State and Local Officers — Income and Expenditures
§ 21-7-210. Records kept by officers

(a)
(1) It shall be the duty of the Secretary of State, the Auditor of State, the Treasurer of State, and the Commissioner of State Lands, and of each officer of any county, city, town, or village receiving fees or emoluments of office to keep a record book in which shall be entered on each day an account of all moneys or other funds received by him or her in payment of fees or by way of emolument pertaining to his or her office.
(2) The record shall show in each instance by whom, on what account, and in what funds such payment was made.

(b)
(1) The record book of fees of each of the state officers, as set forth in subsection (a) of this section, shall, at all times, be open to the inspection of the Governor and other state officers.
(2) The record book of each of the county officers proper shall, at all times, be open to the inspection of the judges of the circuit and county courts of the county.
(3) The record book of justices of the peace and constables shall, at all times, be open to the inspection of the judge of the county court of the county.
(4) The record book of each officer of any city, town, or village shall, at all times, be open to the inspection of the mayor or other chief officer of such city, town, or village.

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