Arkansas § 13-4-304 - Financial records.
Full text of Arkansas Arkansas Code of 1987 Annotated § 13-4-304 — Financial records., with citation guidance and answers to common questions.
§ 13-4-304. Financial records.
All counties of the State of Arkansas shall maintain financial records for the county as follows, if they are currently being maintained: Social Security and federal income tax records maintained per federal regulations; State income tax records maintained per state law and rules; Wage garnishments maintained until after a lien is satisfied; Maintain for seventy-five (75) years: Payroll records and ledger; and Retirement records; Maintain for ten (10) years: Appropriation journal (record of disbursements); and Warrant register or check disbursement record; Maintain for seven (7) years: County general claims certificate or invoice; County road claims certificate or invoice; and County school claims certificate or invoice; Maintain for five (5) years: Unemployment insurance state contribution; and Workers' compensation insurance payment; and Maintain for three (3) years: Warrants or checks, or both, with documentation; Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and Receipt books and disbursement journal; For county treasurer's records: Maintain permanently: Treasurer's operating and clearing account ledgers; Treasurer's trust and agency account ledgers; Treasurer's city account ledgers; Treasurer's improvement district account ledgers; and Treasurer's school district account ledgers; Maintain for seven (7) years: Land redemption receipts; Annual settlement with county court; and Record of school bond indebtedness and matured school district bonds; and Maintain for three (3) years: Receipt books; Bank statements and canceled checks; Canceled warrants; Treasurer's monthly reconciliation; Treasurer's monthly report to quorum court; Delinquent land redemption distribution reports; Delinquent personal distribution reports; County officials' monthly reports; Municipal court monthly reports; Treasurer's monthly report to prosecuting attorney; School district bank statements; Annual report to county school supervisor; Register of school warrants; Teachers and school employee contracts; and Surety bond of school district treasurer and superintendent.
Frequently Asked Questions About Arkansas § 13-4-304
What does Arkansas Code of 1987 Annotated § 13-4-304 cover?
Section 13-4-304 ("Financial records.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 13-4-304?
A common citation format is "Arkansas Code of 1987 Annotated § 13-4-304" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 13-4-304 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.