§ 2-401. Financial records.

All county offices shall maintain a written record accounting for all monies received or disbursed by each office. Such written records shall contain at a minimum the following information:

(1)

For money received.

a.

The amount of money received.

b.

The person from whom the money was received.

c.

The person accepting the money.

d.

The date the money was received.

e.

The purpose for which the money was received.

(2)

For money disbursed.

a.

The amount of money paid out.

b.

The person to whom the money was paid.

c.

The person who disbursed the money.

d.

The date the money was paid.

e.

The purpose for which the money was paid.

(Code 1993, § 2-366; Ord. No. 86-9, 4-10-1986)

State law reference

Accounting for counties generally, A.C.A. § 14-25-101 et seq.