reglab/housing_qa huggingface dataset:
AR Code § 14-24-120 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 24 - County Warrants|Subchapter 1 - General Provisions|§ 14-24-120. Time warrants and checks to be redeemed

 (a)  (1) All warrants and checks issued by any county of this state drawn upon the county treasurer shall be valid and redeemable only for a period of one (1) year from the date of issuance.  (2) All warrants and checks issued by a county shall contain on the face of the warrant or check the following words: “This warrant (check) void after one (1) year from date of issuance”.    (b)  (1) If any county warrant or check is not redeemed or reissued within the time prescribed in subdivision (a)(1) of this section, there is established a presumption that the payee declined its presentment, and it shall be the duty of the county treasurer to cancel the warrant or check and to credit the fund from which the warrant or check is drawn.  (2) If any county warrant or check is returned and is not deliverable to the payee, the warrant or check shall be considered unclaimed and shall be submitted as unclaimed property to the Auditor of State in accordance with the Uniform Disposition of Unclaimed Property Act, § 18-28-201 et seq.
AR Code § 14-24-121 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 24 - County Warrants|Subchapter 1 - General Provisions|§ 14-24-121. Electronic warrants transfer system

 (a) The quorum court of each county may establish by ordinance an electronic warrants transfer system directly into payees' accounts in financial institutions in payment of any account allowed against the county.  (b)  (1) For purposes of this section, counties opting for the electronic warrants transfer system shall establish written policies and procedures to ensure that the electronic warrants transfer system provides for internal accounting controls and documentation for audit and accounting purposes.  (2) The electronic warrants transfer system under subdivision (b)(1) of this section shall comply with the information systems best practices approved by the Legislative Joint Auditing Committee before implementation by the county.    (c) A single electronic warrants transfer may contain payments to multiple payees, appropriations, characters, and funds.
AR Code § 14-24-201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 24 - County Warrants|Subchapter 2 - Payment by Check|§ 14-24-201. Purpose

 It is the intent of this subchapter to allow the counties to change and modernize, to better comply with current business and banking practices, the warrant system as a means of payment of claims against counties, but all other provisions and procedures required by law relative to claims against counties and those relative to the allowance of payment thereof, shall remain as provided by law.
AR Code § 14-24-202 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 24 - County Warrants|Subchapter 2 - Payment by Check|§ 14-24-202. Modification of warrant system permitted

 (a) Effective July 9, 1975, any county may modify the warrant system as a means of payment of claims properly presented and allowed against counties of this state to better comply with current business and banking practices.  (b) All claims properly presented and allowed by the respective county courts and school districts of this state, as provided by law, may be ordered paid by check drawn against county funds maintained by the county treasurer in his or her official capacity as custodian of the funds.
AR Code § 14-24-203 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 24 - County Warrants|Subchapter 2 - Payment by Check|§ 14-24-203. Court approval of implementation

 (a) In implementing the procedures as set forth in §§ 14-24-204 and 14-24-205, the county treasurer and county clerk must jointly petition the county court for approval of such implementation, and none of the procedures set forth shall be followed without court approval.  (b) Adoption of § 14-24-206 shall require the treasurer and the superintendent of each school district to jointly petition the court for approval, and no such procedures shall be implemented without court approval.
AR Code § 14-24-205 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 24 - County Warrants|Subchapter 2 - Payment by Check|§ 14-24-205. Check disbursement record

 (a) If a county should adopt the payment by check system, the county treasurer shall maintain a check disbursement record which shall be a book or file of the duplicate copies of checks issued by the treasurer, arranged in numerical sequence. This book or file shall provide a detailed check-by-check record of the disbursements from the various funds accounts maintained by the treasurer in a fund account book reflecting receipts and disbursements of the various funds.  (b) In lieu of the provisions of this section pertaining to the requirement of the keeping of duplicate copies of the checks, if a county so chooses, the following provisions shall apply:  (1) The treasurer shall maintain a check disbursement record which shall provide a detailed check-by-check record, in numerical sequence, of the disbursements from the various fund accounts so maintained;  (2) For the purposes of this subsection, “check disbursement record” shall be a book or file similar to the warrant register previously maintained by the treasurer by § 14-24-110 [repealed], or, if the county utilizes computer equipment for check preparation, the computer product or check register showing the payee, specific appropriation, fund affected, check number, and claim number, the latter two (2) elements being in their respective numerical sequence; and  (3) The treasurer shall deliver to the county clerk a duplicate of the computer product or check register, which product shall be utilized for necessary posting to the claims docket.
AR Code § 14-24-206 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 24 - County Warrants|Subchapter 2 - Payment by Check|§ 14-24-206. Claims against school districts

 (a) It is the intent of this subchapter to allow that all claims duly verified and allowed against the school districts of this state may be handled in accordance with the following procedure:  (1) The ex officio financial secretary of the school district may cause a check to be prepared in payment of claims against the district. The check is to be accompanied by an attached certification from the ex officio financial secretary stating that the check is for payment of a valid claim against the school district properly presented and allowed, as provided by law, the check being presented to the county treasurer for his or her signature and the check being in triplicate snap-out form, allowing for the following information and distribution:  (A) Original check, after being transmitted to the county treasurer for his or her signature, will be delivered to the party presenting the claim to the school district;  (B) Duplicate copy of the check, which will provide the printed certification thereon by the ex officio financial secretary to the county treasurer and provide for the original signature of the ex officio financial secretary on the certification, will be maintained by the county treasurer; and  (C) Triplicate copy of the check and attached certification which is a part thereof, will be maintained by the school district, with all supporting documentation for the payment being filed with this copy; and    (2) The checks shall be prenumbered and designed in such form that the specific appropriation applicable and particular fund affected, out of which the check is to be paid, is noted thereon.    (b) A county may elect to adopt procedures as set forth in §§ 14-24-204 and 14-24-205 and not follow this section, leaving the procedures for payment of just claims against school districts as they exist.
AR Code § 14-25-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-101. Title

 This subchapter shall be known and cited as the “Arkansas County Accounting Law of 1973”.
AR Code § 14-25-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-102. Bank accounts

 All county officials of this state who receive public funds by virtue of their office shall maintain all public funds in depositories approved for such purposes by law. The funds shall be maintained in these depositories in the name of the county office, with the official's name appearing secondarily to the name of the county office.
AR Code § 14-25-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-103. Deposit of funds

 (a) All funds received by a county official by virtue of his or her official position shall be deposited intact to the accounts authorized in § 14-25-102. This section shall apply to all public funds coming into the hands of the official, including, but not limited to, the following: fines, fees, taxes, trust funds, federal funds, etc.  (b) Public funds received by one (1) county official and required by law to be transferred to another county official shall be deposited into the account of the first official receiving the funds, and then a check shall be written upon that account to properly transfer the funds.
AR Code § 14-25-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-104. Prenumbered checks

 (a) All disbursements of county funds, except as noted in § 14-25-105, which refers to petty cash funds, and § 14-25-112(b)(2), which refers to debit cards issued for the balance of an inmate commissary trust account, are to be made by prenumbered checks drawn upon the bank account of that county official.  (b) The checks shall be of the form normally provided by commercial banking institutions and shall contain as a minimum the following information:  (1) Date of issue;  (2) Check number;  (3) Payee;  (4) Amount both in numerical and written form; and  (5) Signature of authorized disbursing officer of the county office.    (c) The county official shall maintain printers' certificates as to the numerical sequence of checks printed.  (d) The county official shall retain all voided checks for audit purposes.  (e) A county may use computer equipment for check preparation if the use of an automated software program that accomplishes the same purpose as prenumbered checks and other required denotations is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.
AR Code § 14-25-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-105. Petty cash funds

 (a) County officials are permitted to establish petty cash funds, so long as the funds are maintained on the basis set forth in this section.  (b)  (1) The establishment of a petty cash fund must be approved by the county quorum court.  (2)  (A) In establishing a petty cash fund, a check is to be drawn payable to “petty cash”.  (B) That amount may be maintained in the county offices for the handling of small operating expenditures.      (c)  (1) A paid-out slip is to be prepared for each item of expenditure from the fund and signed by the person receiving the moneys.  (2) These paid-out slips shall be maintained with the petty cash.    (d) When the fund becomes depleted, the county official may then draw another check payable to “petty cash” in an amount which equals the total paid-out slips issued, and, at that time, the paid-out slips shall be removed from the petty cash fund and utilized as invoice support for the check replenishing petty cash.
AR Code § 14-25-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-106. Fixed asset records

 (a)  (1) All county officials shall establish by major category and maintain, as a minimum, an itemized listing of all fixed assets owned by, or under the control of, their offices.  (2) Each county official shall maintain the listing unless the quorum court designates one (1) county official or employee of the county to be responsible for maintaining the list for the county.  (3) Each county official shall total the listing by category with a total of all categories. The categories of fixed assets may include without limitation:  (A) Land;  (B) Buildings;  (C) Motor vehicles; and  (D) Equipment.    (4) The listing shall contain as a minimum:  (A) Property item number, if used by the county;  (B) Brief description;  (C) Serial number, if available;  (D) Location of property;  (E) Date of acquisition; and  (F) Cost of property.      (b) Fixed asset records shall constitute a part of the general records of the county and, accordingly, shall be made available for utilization by the auditor at the time of audit.
AR Code § 14-25-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-107. Reconciliation of bank accounts

 (a) All county officials maintaining bank accounts as prescribed in § 14-25-102 shall reconcile, on a monthly basis, the bank balance to the book balance.  (b) The reconciliations shall take the following form:    County of Date Amount Per Bank Statement Dated $ .00 ADD: Deposits in transit (Receipts recorded in Cash Receipts Journal not shown on this bank statement). DATE RECEIPT NO. AMOUNT $ .00 .00 .00 $ .00 DEDUCT: Outstanding Checks (Checks issued and dated prior to date of bank statement per Cash Disbursements Journal not having yet cleared the bank). DATE PAYEE AMOUNT $ .00 .00 .00 .00 RECONCILED BALANCE $ .00 This reconciled balance shall agree to either the cash balance as shown on the official's check stubs running bank balance, or the official's general ledger cash balance, whichever system the official employs.   Click to view form.
AR Code § 14-25-108 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-108. Prenumbered receipts

 (a)  (1) All items of income, except as noted in subsection (b) of this section, are to be formally receipted by the use of prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment.  (2) In the use of prenumbered receipts the following minimum standards shall be met:  (A) Receipts are to be prenumbered by the printer, and a printer's certificate obtained and retained for audit purposes. The certificate shall state the date printing was done, the numerical sequence of receipts printed, and the name of the printer;  (B) The prenumbered receipts shall contain the following information for each item receipted:  (i) Date;  (ii) Amount of receipt;  (iii) Name of person or company from whom money was received;  (iv) Purpose of payment;  (v) Fund to which receipt is to be credited; and  (vi) Signature of employee receiving money;    (C) The original receipt should be given to the party making payment. One (1) duplicate copy of the receipt shall be maintained in numerical order in the receipt book and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the county office and may be used for any purposes it deems fit; and  (D) All copies of voided receipts shall be retained for audit purposes.    (3) A county may use an electronic receipting system that accomplishes the same purpose as prenumbered receipts if the system is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.    (b) This section shall not apply to the county collector's office in regard to the collection of property taxes. However, this section shall apply to the collector's office for receipting of all other moneys.
AR Code § 14-25-112 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-112. Sheriff

 (a) The sheriff, in addition to following the procedures and requirements of §§ 14-25-101 — 14-25-108, shall establish and maintain a cash receipts journal and a cash disbursements journal for each bank account.  (b)  (1) Checks written shall be recorded in a cash disbursements journal that indicates the date, payee, check number, and amount of each check written.  (2)  (A) A debit card may be issued to a released inmate rather than a check for the balance in his or her account in order to dispose of the inmate's commissary trust account.  (B) If a debit card is issued rather than a check, proper accounting of the funds must still be maintained in compliance with the written procedures established by the Legislative Joint Auditing Committee.    (3) The cash disbursements journal shall also contain the classification of the disbursement.    (c)  (1) Receipts shall be recorded in a cash receipts journal that indicates the:  (A) Date of the receipt;  (B) Identification of payor;  (C) Receipt number;  (D) Total amount received; and  (E) Classification of receipts.    (2) If mechanical receipting devices such as cash registers are used, the cash receipts journal shall indicate the:  (A) Date of collections;  (B) Tape number, if applicable;  (C) Total amount collected; and  (D) Classification of collections.      (d)  (1) The cash disbursements journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.  (2) The cash disbursements journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.  (3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.    (e) The sheriff shall be required to maintain such books and records as prescribed by this chapter and shall keep all books and records posted on a current basis, making an entry into the cash receipts journal for all items of cash receipts and an entry into the cash disbursements journal for each disbursement made.  (f) The sheriff shall provide a copy of the reconciled cash disbursements journal and a copy of the reconciled cash receipts journal to the county treasurer by the tenth day of each calendar month for the county sheriff's communications facility and equipment fund or other fund that may not be on the books of the county treasurer.  (g) Arkansas Legislative Audit shall review for substantial compliance with this section.
AR Code § 14-25-113 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-113. Collector

 (a) The collector, in addition to following the procedures and requirements of §§ 14-25-101 — 14-25-108, shall establish and maintain a system of bookkeeping that meets the minimum requirements of a cash receipts journal and a cash disbursements journal for the recording and disbursing of tax collections.  (b)  (1) Checks written shall be recorded in a cash disbursements journal that indicates the date, payee, check number, and amount of each check written.  (2) The cash disbursements journal shall also contain the classification of the disbursement.    (c)  (1) Receipts shall be recorded in a cash receipts journal that indicates the:  (A) Date of the receipt;  (B) Identification of payor;  (C) Receipt number;  (D) Total amount received; and  (E) Classification of receipts.    (2) If mechanical receipting devices such as cash registers are used, the cash receipts journal shall indicate the:  (A) Date of collections;  (B) Tape number, if applicable;  (C) Total amount collected; and  (D) Classification of collections.      (d)  (1) The cash disbursements journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.  (2) The cash disbursements journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.  (3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.    (e) The collector shall be required to maintain such books and records as prescribed by this chapter and shall keep all books and records posted on a current basis, making an entry into the cash receipts journal for all items of cash receipts and an entry into the cash disbursements journal for each disbursement made.
AR Code § 14-25-116 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 25 - County Accounting and Responsible Management Entity|Subchapter 1 - Arkansas County Accounting Law of 1973|§ 14-25-116. Circuit clerk

 (a)  (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) 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.    (b)  (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) The cash disbursement journal shall also contain the classification of the disbursement.    (c)  (1) Receipts shall be recorded in a cash receipts journal that indicates the:  (A) Date of receipt;  (B) Identification of payor;  (C) Receipt number;  (D) Total amount received; and  (E) Classification of receipts.    (2) If using mechanical receipting devices such as cash registers, the cash receipts journal shall indicate the:  (A) Date of collections;  (B) Tape number, if applicable;  (C) Total amount collected; and  (D) Classification of collections.      (d)  (1) The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.  (2) The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.  (3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.    (e)  (1) For each trust and agency account, the clerk shall establish a record showing the beginning balance, receipts, disbursements, and ending balance.  (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)  (A) Monthly, the clerk shall reconcile these individual detail trust and agency records to the bank balance of the trust account.  (B) Copies of such reconciliations shall be maintained and made a part of the records of the office.