Arkansas Code
Chapter 25 - County Accounting and Responsible Management Entity
Subchapter 1 - Arkansas County Accounting Law of 1973

§ 14-25-101. Title - This subchapter shall be known and cited as the “Arkansas...

§ 14-25-102. Bank accounts - All county officials of this state who receive public funds...

§ 14-25-103. Deposit of funds - (a) All funds received by a county official by virtue...

§ 14-25-104. Prenumbered checks - (a) All disbursements of county funds, except as noted in...

§ 14-25-105. Petty cash funds - (a) County officials are permitted to establish petty cash funds,...

§ 14-25-106. Fixed asset records - (a) (1) All county officials shall establish by major category...

§ 14-25-107. Reconciliation of bank accounts - (a) All county officials maintaining bank accounts as prescribed in...

§ 14-25-108. Prenumbered receipts - (a) (1) All items of income, except as noted in...

§ 14-25-109. County clerk - (a) (1) The county clerk shall maintain all bank accounts...

§ 14-25-112. Sheriff - (a) The sheriff, in addition to following the procedures and...

§ 14-25-113. Collector - (a) The collector, in addition to following the procedures and...

§ 14-25-114. County treasurer - (a) (1) The county treasurer shall receive and receipt for...

§ 14-25-116. Circuit clerk - (a) (1) The circuit clerk shall maintain all bank accounts...

§ 14-25-117. County assessor - (a) (1) The assessor shall maintain a bank account and...

§ 14-25-118. County judge - (a) (1) The county judge shall maintain a bank account...