Accounting and Reporting

Ark. Code Ann. tit. 21, ch. 7

in effect

Ark. Code Ann. § 21-7-201 Penalties.

(a)(1) Any officer who shall refuse or neglect to keep a record complying in all particulars with the requirements of this subchapter or who shall refuse access to the record, within reasonable hours, to any officer by law entitled to inspect the same, or who shall neglect or refuse to make returns as provided in this subchapter shall be deemed guilty of malfeasance. (2) Upon conviction, he or she shall, for each such offense, be fined in any sum not less than one hundred dollars ($100) and be removed from office. (b)(1) The writ of mandamus shall lie to compel the production to the proper officer of the records and reports prescribed in this subchapter. (2) Any officer who shall knowingly and willfully make a false report of the amount received or expended shall be deemed guilty of perjury and, upon conviction, shall suffer the penalties affixed by law thereto. (c) Nothing contained in this section shall be construed to release the officer offending against the provisions of this subchapter from any liability upon his or her official bond, to exempt him or her from the operation of the provisions of Arkansas Constitution, Article 7, § 27, or to relieve him or her from prosecution and punishment for the crime of embezzlement.

Ark. Code Ann. § 21-7-202 Treasurer of State's fiscal responsibility.

The Treasurer of State shall be responsible for all moneys and evidences of value in his or her hands from fees and emoluments of office, in the same manner as for the other public moneys, and shall disburse the same only in such manner as may be prescribed by law.

Ark. Code Ann. § 21-7-203 Monthly reports by certain state officers — Disposition of funds.

(a)(1) The Secretary of State, Auditor of State, and Commissioner of State Lands shall each render to the Treasurer of State, on the first day of each month, a statement of the amounts received by him or her from fees and emoluments of office during the month preceding. (2) The officer shall, at the same time, deposit with the Treasurer of State the amounts in the identical pieces of money, or the evidence of value so received. (3) The Treasurer of State shall render to the Auditor of State, in like manner in all respects, monthly statements in detail of the amounts by him or her directly received from fees and emoluments proper from the office of the Treasurer of State. (b) The officers shall each incorporate into his or her regular report to the Governor, for transmission to the General Assembly, a classified statement of the sums received by him or her from fees and emoluments since the date of his or her last report.

Ark. Code Ann. § 21-7-207 Reports in case of vacancy in office.

(a) In case any officer shall die or resign, or his or her office become otherwise vacated before the expiration of the full term, the report of the officer's receipts and expenditures as required pursuant to this subchapter shall immediately, upon such vacation, be rendered for that portion of the year during which the office was occupied by him or her. (b) The net amount of money to be credited to such outgoing officer shall be proportioned at the rate of five thousand dollars ($5,000) per year for the length of time he or she occupied the office. (c) In case of death of an officer, the report and settlement as therein prescribed shall be made by his or her executor or administrator under the same penalties for refusal or neglect to render the report or for knowingly and willfully filing a false report as prescribed for an offending officer in § 21-7-201.

Ark. Code Ann. § 21-7-208 Estimate of expenditures.

(a)(1) Any officer coming within the purview of this subchapter may submit to the officer to whom he or she is required to make a report, as provided in this subchapter, an estimate of the amount of expenditures proposed. (2) The officer making the expenditures shall, with his or her annual report, make a full statement of particulars and produce vouchers showing the manner of expenditure of the amount. (b)(1) If the estimate is approved by the reviewing officer, no further approval of such amount shall be required. (2) If any officer shall submit his or her estimate of expenditure as provided for in subsection (a) of this section, and the estimate shall not be approved, the officer shall have the same right of appeal from the decision as provided in § 21-7-206 [repealed].

Ark. Code Ann. § 21-7-209 Credit for fees prohibited — Exception.

(a)(1) Except as stated in subsections (b) and (c) of this section, no officer coming within the purview of this subchapter shall give credit to any person for fees or other emoluments or perquisites of his or her office unless in cases where parties are permitted by law to give bond for costs and the bond has been given as prescribed by law. (2) In case any such prohibited credit shall be given, the amount thereof shall be charged to the officer as cash. (b) A public officer performing services for an agency of the State of Arkansas for which a fee is provided in § 21-6-307 or § 21-6-406 may extend credit to that agency provided that statements demanding payment are submitted on at least a quarterly basis. (c)(1) Circuit court clerks and probate clerks of the circuit court, sheriffs, and other elected county officials are authorized to extend credit for the payment of court costs and fees to licensed attorneys, financial institutions, improvement districts, and state and federal agencies and may extend credit for payment of recording fees to the Commissioner of State Lands. (2) Each official may establish policies within his or her office to implement the provisions of this section, which shall include a provision that withdraws this privilege from any person whose account remains past due and unpaid for thirty (30) days until the delinquent account is paid in full. (d) When elected county officials are authorized to extend credit to attorneys or other persons or entities or agencies for court costs and fees and the official does so and is unable to collect such court costs or fees from the person, entity, or agency, the official shall not be personally liable for payment of such court costs and fees.

Ark. Code Ann. § 21-7-210 Records kept by officers.

(a)(1) It shall be the duty of the Secretary of State, the Auditor of State, the Treasurer of State, and the Commissioner of State Lands, and of each officer of any county, city, town, or village receiving fees or emoluments of office to keep a record book in which shall be entered on each day an account of all moneys or other funds received by him or her in payment of fees or by way of emolument pertaining to his or her office. (2) The record shall show in each instance by whom, on what account, and in what funds such payment was made. (b)(1) The record book of fees of each of the state officers, as set forth in subsection (a) of this section, shall, at all times, be open to the inspection of the Governor and other state officers. (2) The record book of each of the county officers proper shall, at all times, be open to the inspection of the judges of the circuit and county courts of the county. (3) The record book of justices of the peace and constables shall, at all times, be open to the inspection of the judge of the county court of the county. (4) The record book of each officer of any city, town, or village shall, at all times, be open to the inspection of the mayor or other chief officer of such city, town, or village.

Ark. Code Ann. § 21-7-211 Failure of officer to render and settle accounts.

If any collector, sheriff, clerk, or other officer shall willfully neglect or refuse to render his or her accounts and settle with the county court for moneys received by him or her, or which he or she ought to have received, to the use of the county, in the manner and at the time prescribed by this subchapter or shall render a false account, he or she shall be deemed guilty of a misdemeanor in office and shall be proceeded against accordingly.

Ark. Code Ann. § 21-7-301 Quarterly statements by certain state officers.

On the first day of January, March, July, and October, it shall be the duty of the Treasurer of State, the Secretary of State, and the Commissioner of State Lands to file with the Governor a sworn statement, in tabulated form, showing: (1) The balances that the officers were chargeable with on account of the several funds; (2) All amounts received by the officers during the quarter last past, and the several funds on account of which the same have been received; and (3) An itemized statement of all expenditures and disbursements made by the officers, and on what account the same have been made during the quarter.

Ark. Code Ann. § 21-7-302 Quarterly statement by Auditor of State.

It shall be the duty of the Auditor of State, on the first day of January, March, July, and October to file with the Governor a report and statement showing: (1) The different amounts of money which, during the preceding quarter, have been charged upon his or her books to the various fiscal officers of the state; (2) What disbursements or settlements during the quarter have been made by him or her; and (3) In what manner the disbursements or settlements have been made.

Ark. Code Ann. § 21-7-303 Statement to be public record — Investigation of deficits.

(a) The statements provided for in this subchapter, when so filed with the Governor, shall remain in his or her hands as public records, subject to inspection upon proper application. (b) Copies of the statements shall be embraced in or accompany the Governor's message to the General Assembly. (c) Whenever a deficit occurs in the reports, it shall be the Governor's duty to order through the Attorney General an immediate investigation and, if necessary, to order suit brought against the parties whose report shows the deficit.

Ark. Code Ann. § 21-7-401 Biennial reports of Treasurer of State and Department of Finance and Administration.

(a)(1) The only biennial reports which shall be printed and distributed shall be the biennial reports of the Treasurer of State and the Department of Finance and Administration. (2) These reports shall be distributed to the constitutional officers of the state, and upon request, to members of the General Assembly. (3) Copies shall be available for distribution to the general public upon written request. (b) In addition to the financial statements and tables required to be published in the report, the department shall be required to summarize briefly all of the financial affairs of each state-supported institution or department and to publish the summaries in its biennial report to the constitutional officers of the state.

Ark. Code Ann. § 21-7-402 Annual and biennial reports.

(a) Whenever the laws of this state require any state agency, department, board, or commission to prepare and publish an annual or biennial report, the report shall be prepared in the least expensive manner possible. (b) Fifty (50) copies shall be filed with the Arkansas State Library, and twenty (20) copies shall be filed with the Mullins Library of the University of Arkansas at Fayetteville, as required by law, for distribution purposes. (c) The publication and filing of such reports in the manner provided in this section shall constitute sufficient distribution, in lieu of other distribution requirements which may be prescribed by law, provided: (1) A record or list of reports available at the Arkansas State Library shall be distributed every three (3) months to the appropriate parties, including members of the General Assembly or other public officials who may be designated by law to receive copies thereof. The furnishing of the lists or record shall meet the formalities of any statutory requirements specifying which officials shall receive copies of the reports; (2) Copies of the reports shall be made available to the maximum extent practicable, upon request therefor, but the Arkansas State Library may provide, by rules, for recovery of the costs of reproduction.

Source: Public.Resource.Org / UniCourt, Official Code of Arkansas Annotated, Release 78 (2020) (unicourt.github.io/cic-code-ar)URL: https://unicourt.github.io/cic-code-ar/transforms/ar/ocar/r78/gov.ar.code.title.21.htmlFetched: 11/8/2026