Financial records

1. Law
2. Arkansas Code
3. Libraries, Archives, and Cultural Resources
4. Public Records Management and Archives
5. County Records Retention
6. Financial records

All counties of the State of Arkansas shall maintain financial records for the county as follows, if they are currently being maintained:

1. (1) Social Security and federal income tax records maintained per federal regulations;

2. (2) State income tax records maintained per state law and rules;

3. (3) Wage garnishments maintained until after a lien is satisfied;

4. (4)

   1. (A) Maintain for seventy-five (75) years:

      1. (i) Payroll records and ledger; and

      2. (ii) Retirement records;

   2. (B) Maintain for ten (10) years:

      1. (i) Appropriation journal (record of disbursements); and

      2. (ii) Warrant register or check disbursement record;

   3. (C) Maintain for seven (7) years:

      1. (i) County general claims certificate or invoice;

      2. (ii) County road claims certificate or invoice; and

      3. (iii) County school claims certificate or invoice;

   4. (D) Maintain for five (5) years:

      1. (i) Unemployment insurance state contribution; and

      2. (ii) Workers' compensation insurance payment; and

   5. (E) Maintain for three (3) years:

      1. (i) Warrants or checks, or both, with documentation;

      2. (ii) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and

      3. (iii) Receipt books and disbursement journal;

5. (5) For county treasurer's records:

   1. (A) Maintain permanently:

      1. (i) Treasurer's operating and clearing account ledgers;

      2. (ii) Treasurer's trust and agency account ledgers;

      3. (iii) Treasurer's city account ledgers;

      4. (iv) Treasurer's improvement district account ledgers; and

      5. (v) Treasurer's school district account ledgers;

   2. (B) Maintain for seven (7) years:

      1. (i) Land redemption receipts;

      2. (ii) Annual settlement with county court; and

      3. (iii) Record of school bond indebtedness and matured school district bonds; and

   3. (C) Maintain for three (3) years:

      1. (i) Receipt books;

      2. (ii) Bank statements and canceled checks;

      3. (iii) Canceled warrants;

      4. (iv) Treasurer's monthly reconciliation;

      5. (v) Treasurer's monthly report to quorum court;

      6. (vi) Delinquent land redemption distribution reports;

      7. (vii) Delinquent personal distribution reports;

      8. (viii) County officials' monthly reports;

      9. (ix) Municipal court monthly reports;

      10. (x) Treasurer's monthly report to prosecuting attorney;

      11. (xi) School district bank statements;

      12. (xii) Annual report to county school supervisor;

      13. (xiii) Register of school warrants;

      14. (xiv) Teachers and school employee contracts; and

      15. (xv) Surety bond of school district treasurer and superintendent.

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