Ark. Code Ann. § 13-4-304
This is the official text of Ark. Code Ann. § 13-4-304, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Financial records
Official statutory text
All counties of the State of Arkansas shall maintain financial records for the county as follows, if they are currently being maintained: (1) Social Security and federal income tax records maintained per federal regulations; (2) State income tax records maintained per state law and rules; (3) Wage garnishments maintained until after a lien is satisfied; (4) (A) Maintain for seventy-five (75) years: (i) Payroll records and ledger; and (ii) Retirement records; (B) Maintain for ten (10) years: (i) Appropriation journal (record of disbursements); and (ii) Warrant register or check disbursement record; (C) Maintain for seven (7) years: (i) County general claims certificate or invoice; (ii) County road claims certificate or invoice; and (iii) County school claims certificate or invoice; (D) Maintain for five (5) years: (i) Unemployment insurance state contribution; and (ii) Workers' compensation insurance payment; and (E) Maintain for three (3) years: (i) Warrants or checks, or both, with documentation; (ii) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and (iii) Receipt books and disbursement journal; (5) For county treasurer's records: (A) Maintain permanently account ledgers for all accounts on the books of the treasurer; (B) (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor. Amended by Act 2021, No. 66,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 980, eff. 7/24/2019. Acts 1991, No. 800, § 3.
All counties of the State of Arkansas shall maintain financial records for the county as follows, if they are currently being maintained:
(1) Social Security and federal income tax records maintained per federal regulations;
(2) State income tax records maintained per state law and rules;
(3) Wage garnishments maintained until after a lien is satisfied;
(4) (A) Maintain for seventy-five (75) years: (i) Payroll records and ledger; and (ii) Retirement records; (B) Maintain for ten (10) years: (i) Appropriation journal (record of disbursements); and (ii) Warrant register or check disbursement record; (C) Maintain for seven (7) years: (i) County general claims certificate or invoice; (ii) County road claims certificate or invoice; and (iii) County school claims certificate or invoice; (D) Maintain for five (5) years: (i) Unemployment insurance state contribution; and (ii) Workers' compensation insurance payment; and (E) Maintain for three (3) years: (i) Warrants or checks, or both, with documentation; (ii) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and (iii) Receipt books and disbursement journal;
(A) Maintain for seventy-five (75) years: (i) Payroll records and ledger; and (ii) Retirement records;
(i) Payroll records and ledger; and
(ii) Retirement records;
(B) Maintain for ten (10) years: (i) Appropriation journal (record of disbursements); and (ii) Warrant register or check disbursement record;
(i) Appropriation journal (record of disbursements); and
(ii) Warrant register or check disbursement record;
(C) Maintain for seven (7) years: (i) County general claims certificate or invoice; (ii) County road claims certificate or invoice; and (iii) County school claims certificate or invoice;
ropriation journal (record of disbursements); and (ii) Warrant register or check disbursement record;
(i) Appropriation journal (record of disbursements); and
(ii) Warrant register or check disbursement record;
(C) Maintain for seven (7) years: (i) County general claims certificate or invoice; (ii) County road claims certificate or invoice; and (iii) County school claims certificate or invoice;
(i) County general claims certificate or invoice;
(ii) County road claims certificate or invoice; and
(iii) County school claims certificate or invoice;
(D) Maintain for five (5) years: (i) Unemployment insurance state contribution; and (ii) Workers' compensation insurance payment; and
(i) Unemployment insurance state contribution; and
(ii) Workers' compensation insurance payment; and
(E) Maintain for three (3) years: (i) Warrants or checks, or both, with documentation; (ii) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and (iii) Receipt books and disbursement journal;
(i) Warrants or checks, or both, with documentation;
(ii) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and
(iii) Receipt books and disbursement journal;
(5) For county treasurer's records: (A) Maintain permanently account ledgers for all accounts on the books of the treasurer; (B) (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor.
(A) Maintain permanently account ledgers for all accounts on the books of the treasurer;
(B) (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor.
(i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports.
(a) Receipt books;
(b) Bank statements and canceled checks;
(c) Treasurer's monthly bank reconciliations;
(d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney;
(e) Delinquent real estate and state land redemption distribution reports;
(f) Delinquent personal distribution reports;
(g) County officials' monthly reports; and
District court monthly reports.
(a) Receipt books;
(b) Bank statements and canceled checks;
(c) Treasurer's monthly bank reconciliations;
(d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney;
(e) Delinquent real estate and state land redemption distribution reports;
(f) Delinquent personal distribution reports;
(g) County officials' monthly reports; and
(h) District court monthly reports.
(ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor.
Amended by Act 2021, No. 66,§ 1, eff. 7/28/2021.
Amended by Act 2019, No. 315,§ 980, eff. 7/24/2019.
Acts 1991, No. 800, § 3.
All counties of the State of Arkansas shall maintain financial records for the county as follows, if they are currently being maintained:
(1) Social Security and federal income tax records maintained per federal regulations;
(2) State income tax records maintained per state law and rules;
(3) Wage garnishments maintained until after a lien is satisfied;
(4) (A) Maintain for seventy-five (75) years: (i) Payroll records and ledger; and (ii) Retirement records; (B) Maintain for ten (10) years: (i) Appropriation journal (record of disbursements); and (ii) Warrant register or check disbursement record; (C) Maintain for seven (7) years: (i) County general claims certificate or invoice; (ii) County road claims certificate or invoice; and (iii) County school claims certificate or invoice; (D) Maintain for five (5) years: (i) Unemployment insurance state contribution; and (ii) Workers' compensation insurance payment; and (E) Maintain for three (3) years: (i) Warrants or checks, or both, with documentation; (ii) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and (iii) Receipt books and disbursement journal;
(A) Maintain for seventy-five (75) years: (i) Payroll records and ledger; and (ii) Retirement records;
(i) Payroll records and ledger; and
(ii) Retirement records;
(B) Maintain for ten (10) years: (i) Appropriation journal (record of disbursements); and (ii) Warrant register or check disbursement record;
(i) Appropriation journal (record of disbursements); and
(ii) Warrant register or check disbursement record;
(C) Maintain for seven (7) years: (i) County general claims certificate or invoice; (ii) County road claims certificate or invoice; and (iii) County school claims certificate or invoice;
ropriation journal (record of disbursements); and (ii) Warrant register or check disbursement record;
(i) Appropriation journal (record of disbursements); and
(ii) Warrant register or check disbursement record;
(C) Maintain for seven (7) years: (i) County general claims certificate or invoice; (ii) County road claims certificate or invoice; and (iii) County school claims certificate or invoice;
(i) County general claims certificate or invoice;
(ii) County road claims certificate or invoice; and
(iii) County school claims certificate or invoice;
(D) Maintain for five (5) years: (i) Unemployment insurance state contribution; and (ii) Workers' compensation insurance payment; and
(i) Unemployment insurance state contribution; and
(ii) Workers' compensation insurance payment; and
(E) Maintain for three (3) years: (i) Warrants or checks, or both, with documentation; (ii) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and (iii) Receipt books and disbursement journal;
(i) Warrants or checks, or both, with documentation;
(ii) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and
(iii) Receipt books and disbursement journal;
(5) For county treasurer's records: (A) Maintain permanently account ledgers for all accounts on the books of the treasurer; (B) (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor.
(A) Maintain permanently account ledgers for all accounts on the books of the treasurer;
(B) (i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports. (ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor.
(i) Maintain for three (3) years: (a) Receipt books; (b) Bank statements and canceled checks; (c) Treasurer's monthly bank reconciliations; (d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney; (e) Delinquent real estate and state land redemption distribution reports; (f) Delinquent personal distribution reports; (g) County officials' monthly reports; and (h) District court monthly reports.
(a) Receipt books;
(b) Bank statements and canceled checks;
(c) Treasurer's monthly bank reconciliations;
(d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney;
(e) Delinquent real estate and state land redemption distribution reports;
(f) Delinquent personal distribution reports;
(g) County officials' monthly reports; and
District court monthly reports.
(a) Receipt books;
(b) Bank statements and canceled checks;
(c) Treasurer's monthly bank reconciliations;
(d) Treasurer's monthly financial report to the quorum court and the prosecuting attorney;
(e) Delinquent real estate and state land redemption distribution reports;
(f) Delinquent personal distribution reports;
(g) County officials' monthly reports; and
(h) District court monthly reports.
(ii) Official records of the treasurer that are necessary for audit purposes and are not required under this section may be destroyed three (3) years or more after an audit is completed and approved by Arkansas Legislative Audit or by a private auditor.
Amended by Act 2021, No. 66,§ 1, eff. 7/28/2021.
Amended by Act 2019, No. 315,§ 980, eff. 7/24/2019.
Acts 1991, No. 800, § 3.
Status: in_force
Need a lawyer in Arkansas?
Find a Arkansas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.