Arkansas Code Title 14. Local Government § 14-25-117. County assessor

(a)(1) The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office.

(2) The bank account 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 account.

(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:

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

(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.