Arkansas § 14-119-112 - Classification, maintenance, and destruction of records.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-119-112 — Classification, maintenance, and destruction of records., with citation guidance and answers to common questions.
§ 14-119-112. Classification, maintenance, and destruction of records.
Accounting records can basically be divided into the two (2) groups: Support documents and permanent records. Support documents consist primarily of the following items: Cancelled checks; Invoices; Bank statements. Support documents shall be maintained for a period of at least three (3) years and in no event shall be disposed of prior to being audited for the period in question. Permanent records consist of journals, ledgers, subsidiary ledgers, minutes, fixed assets, and equipment detail records and shall be maintained permanently by the district. When support documents are destroyed, the district shall document such destruction by the following procedure: An affidavit is to be prepared stating which documents are being destroyed and which period of time they apply to, indicating the method of destruction. This affidavit is to be signed by the district employee performing such destruction, and one (1) board member. In addition, the approval of the board for destruction of such documents shall be obtained, and an appropriate note of such approval indicated in the board minutes along with the destruction affidavit. Such board approval shall be obtained prior to the destruction.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-119-112
What does Arkansas Code of 1987 Annotated § 14-119-112 cover?
Section 14-119-112 ("Classification, maintenance, and destruction of 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 § 14-119-112?
A common citation format is "Arkansas Code of 1987 Annotated § 14-119-112" (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 § 14-119-112 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.