Circuit clerk

  1. Law
  2. Arkansas Code
  3. Local Government
  4. County Government
  5. County Accounting and Responsible Management Entity
  6. Arkansas County Accounting Law of 1973
  7. Circuit clerk

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  1. (a)

    1. (1) The circuit clerk shall maintain all bank accounts and records of bank accounts as prescribed by law in reference to the duties of his or her office. In addition, the circuit clerk shall maintain separate records and separate bank accounts for fee accounts and for accounts pertaining to the court.

    2. (2) The bank accounts shall be maintained as prescribed in § 14-25-102, and the provisions of §§ 14-25-103, 14-25-104, 14-25-107, and 14-25-108(a) shall apply to the accounts.

  2. (b)

    1. (1) Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written.

    2. (2) The cash disbursement journal shall also contain the classification of the disbursement.

  3. (c)

    1. (1) Receipts shall be recorded in a cash receipts journal that indicates the:

      1. (A) Date of receipt;

      2. (B) Identification of payor;

      3. (C) Receipt number;

      4. (D) Total amount received; and

      5. (E) Classification of receipts.

    2. (2) If using mechanical receipting devices such as cash registers, the cash receipts journal shall indicate the:

      1. (A) Date of collections;

      2. (B) Tape number, if applicable;

      3. (C) Total amount collected; and

      4. (D) Classification of collections.

  4. (d)

    1. (1) The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.

    2. (2) The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.

    3. (3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.

  5. (e)

    1. (1) For each trust and agency account, the clerk shall establish a record showing the beginning balance, receipts, disbursements, and ending balance.

    2. (2) All transactions affecting trust accounts shall be posted on the appropriate individual trust record, in addition to being posted on the cash disbursement journal, or cash receipts journal as prescribed above.

    3. (3)

      1. (A) Monthly, the clerk shall reconcile these individual detail trust and agency records to the bank balance of the trust account.

      2. (B) Copies of such reconciliations shall be maintained and made a part of the records of the office.


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