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Are you ready for a Legislative Audit?

The Legislative Auditors will review your court to ensure that your procedures are in compliance with the following statutes, known as the “Arkansas District Courts Accounting Law.”

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16-10-201.
Title.

This subchapter shall be known and cited as the “Arkansas District Courts Accounting Law”.

History. Acts 1977, No. 332, § 1; Acts 2003, No. 1185, §§ 46, 47.

A.S.A. 1947, § 22-1101.

16-10-202.
Definition.

As used in this subchapter, unless the context otherwise requires, “court” means any and all of the district and city courts in the State of Arkansas.

History. Acts 1977, No. 332, § 2; Acts 2003, No. 1185, §§ 46, 47.

A.S.A. 1947, § 22-1102.

16-10-203.
Applicability of subchapter.

This subchapter shall apply to all district courts and city courts within the State of Arkansas.

History. Acts 1997, No. 332, § 2; Acts 2003, No. 1185, §§ 46, 47.

A.S.A., 1947, § 22-1102.

16-10-204.
Bank accounts for court funds.

(a)(1) Each municipal police department, city or town marshal, sheriff’s office, and court shall maintain court funds separately in depositories approved for such purposes by law.

(2) All disbursements from such accounts shall be evidenced by prenumbered checks.

(3) The separate bank accounts shall be maintained and styled and funds therein shall be disbursed only upon signatures as prescribed in this section.

(b) Each municipal police department and each city or town marshal shall deposit court funds in an account styled “(Name of Municipality) Police Department Bond and Fine Account”, and such funds shall be disbursed only on the signature of the chief of police or marshal of the municipality and the signature of one (1) other authorized person.

(c) Each office of county sheriff shall deposit court funds in an account styled “(Name of County) County Sheriff’s Bond and Fine Account”, and such funds shall be disbursed only on the signature of the sheriff of the county and the signature of one (1) other authorized person.

(d) Each court shall deposit court funds in an account styled “(Name of Court) Court Account”, and such funds shall be disbursed only upon the signature of the court clerk and the signature of one (1) other person to be authorized by the court’s presiding judge.

History. Acts 1977, No. 332, § 3.

A.S.A. 1947, § 22-1103.

16-10-205.
Uniform traffic tickets.

(a) Each municipal police department, city or town marshal, and county sheriff’s office shall maintain and issue uniform traffic ticket books, sometimes called citation books, summons books, or ticket books, for violation of all municipal and state laws.

(b) All uniform traffic ticket books must be prenumbered by the printer and a printer’s certificate or other evidence shall be furnished to the police department, marshal’s office, or sheriff’s office, and the certificate or other evidence shall be made available for inspection.

(c) All void or spoiled tickets must be accounted for by attaching all copies to the hard copy in the uniform traffic ticket book.

(d)(1) All uniform traffic ticket books must have at least an original and three (3) copies used as follows:

(A) Hard copy: Violator’s copy;

(B) White copy: Police, marshal’s, or sheriff’s copy;

(C) Yellow copy: Court clerk’s copy, to be forwarded to the Department of Finance and Administration, Revenue Division, Office of Driver Services, only upon conviction, bond forfeiture, or plea of nolo contendere and after all appeals have been exhausted or time for appeal has expired;

(D) Pink copy: Remains in uniform traffic ticket book.

(2) Additional copies of the tickets are optional and may be used for any purposes deemed necessary.

History. Acts 1977, No. 332, § 4.

A.S.A. 1947, § 22-1104.

16-10-206.
Court docket.

(a) All violations shall be docketed and all judgments shall be rendered by the court’s presiding judge.

(b) The court docket sheet shall reflect the complete history of the violation and the disposition of each case, and shall contain the following information:

(1) The uniform traffic ticket number;

(2) The date and nature of the violation;

(3) The date the court convened to hear the case;

(4) The names of arresting officers and witnesses, if any;

(5) The judgment rendered by the court;

(6) The signature or initials of the judge;

(7) The amount of the fine and costs itemized;

(8) Receipt number and dollar amount evidencing payment of fine and costs; and

(9) If applicable, check number and dollar amount evidencing authorized bond refund. The check itself will indicate docket number evidencing authorization.

(c) The docket sheets shall be numbered by the court clerk in accordance with the Rules of the Supreme Court of Arkansas.

(d)(1) The docket pages shall be prenumbered by the printer, and a printer’s certificate or other evidence shall be furnished to the court’s clerk which shall be made available for inspection.

(2) The docket pages shall be numbered independently of court docket numbers assigned by the court clerk and shall permit sequential use of all printed docket pages.

(e) The docket sheets shall be either bound or loose-leaf, provided that accountability and control is maintained over the loose-leaf docket sheets.

(f) The court clerk shall keep separate court dockets, one (1) for city cases and one (1) for county cases.

History. Acts 1977, No. 332, § 5; Acts 2005, No. 1934, § 2.

A.S.A. 1947, § 22-1105.

16-10-207.
Police department and marshal’s and sheriff’s offices —
Activities and clerical duties required.

The following activities and clerical duties relating to court functions shall be required of all police departments, city or town marshals, and sheriff’s offices:

(1) Controls for Uniform Traffic Tickets:

(A) A list of all uniform traffic ticket books and the corresponding range of tickets in each book shall be kept in the police department, office of city or town marshal, or sheriff’s office;

(B) The issuance of the uniform traffic ticket books shall be the responsibility of the chief of police, marshal, or sheriff, or someone who is delegated the authority to do so;

(C) Each patrolman, including also the chief of police, marshal, or sheriff, shall sign a receipt for each uniform traffic ticket book issued to him. This receipt book shall be made available for inspection;

(D) The chief of police, marshal, or sheriff shall be responsible for ensuring that all uniform traffic tickets issued shall be entered on the arrest report;

(E) As each ticket book is completed, it shall immediately be filed with the court clerk and made available for inspection; and

(F) The completed ticket books shall be maintained by the court clerk 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;

(2) Issuance of Uniform Traffic Tickets:

(A) When the arresting officer issues a ticket, the distribution of such tickets shall be as follows:

(i) Hard copy: Violator’s copy;

(ii) White copy: Police department, marshal’s office, or sheriff’s office copy;

(iii) Yellow copy: Court clerk’s copy, to be forwarded to the Department of Finance and Administration, Revenue Division, Office of Driver Services, only upon conviction, bond forfeiture, or plea of nolo contendere and after all appeals have been exhausted or time for appeal has expired; and

(iv) Pink copy: Remains in uniform traffic ticket book;

(B) Issued, but unprocessed, tickets shall be filed by court date in the police department, marshal’s office, or sheriff’s office;

(3) Preparation and Submission of Arrest Report:

(A) Separate arrest reports shall be prepared for city cases and county cases;

(B) The arrest report shall contain columns for the following information:

(i) Uniform traffic ticket number;

(ii) Violator’s name;

(iii) Nature of the offense;

(iv) Name of the arresting officer;

(v) Receipt number;

(vi) Fine and costs collected; and

(vii) Any other additional information deemed appropriate or necessary;

(C)(i) Prior to court date, the arrest report shall be prepared from the tickets accumulated in the court date file in the police department office, marshal’s office, or sheriff’s office.

(ii) After the case has been adjudicated and the court’s determination entered on the uniform traffic ticket, the processed police department or sheriff’s office copy of the uniform traffic ticket shall then be filed either alphabetically or numerically;

(D) The fine and costs column shall be totaled, and a check shall be drawn payable to the court fund which represents moneys collected and receipts issued by the police department, marshal’s office, or sheriff’s office for those tickets contained on the arrest report;

(E) A completed copy of the arrest report accompanied by the police department, marshal’s office, or sheriff’s office check shall be delivered to the court clerk; and

(4) Collection, Receipt, and Deposit Procedures:

(A) All receipt books must be prenumbered by the printer, and a printer’s certificate or other evidence shall be furnished to the police department, marshal’s office, or sheriff’s office, which shall be made available for inspection;

(B) All void or spoiled receipts must be accounted for by attaching the original copy of the receipt to the duplicate copy of the receipt in the receipt book;

(C) The receipt shall be issued in the name of the violator regardless of who paid the bond or fine or who collected the bond or fine;

(D)(i) A prenumbered receipt shall be issued for all moneys collected, and such receipts shall be deposited intact daily in the bank account maintained by the police department, marshal’s office, or sheriff’s office.

(ii) All receipt numbers shall be entered on the arrest report by the police department, marshal’s office, or sheriff’s office;

(E) The police department, marshal’s office, or sheriff’s office may maintain separate bank accounts for city cases and county cases;

(F) The bank deposit slips prepared by the police department, marshal’s office, or sheriff’s office shall contain the range of receipt numbers evidencing such collections; additionally, the receipts issued shall be reconciled with the monthly bank deposits; and

(G) A bank reconciliation shall be made at the end of each month, and any balance remaining in the bank account shall be identified with receipts issued but not yet entered on the arrest report.

History. Acts 1977, No. 332, § 6.

A.S.A. 1947, § 22-1106.

16-10-208.
Court clerk — Eligibility.

The court clerk shall not be a member of the police department, marshal’s office, or sheriff’s office.

History. Acts 1977, No. 332, § 7.

A.S.A. 1947, § 22-1107.

16-10-209.
Court clerk — Activities and clerical
duties.

The following activities and clerical duties relating to court functions shall be required of all court clerks:

(1) COLLECTION, RECEIPT, AND DEPOSIT PROCEDUEES.

(A) All receipt books must be prenumbered by the printer, and a printer’s certificate or other evidence shall be furnished to the court clerk, which shall be made available for inspection.

(B) All void or spoiled receipts must be accounted for by attaching the original copy of the receipt to the duplicate copy of the receipt in the receipt book.

(C)(i) For those checks forwarded with the arrest reports, the receipt shall be issued in the name of the police department, marshal’s office, or sheriff’s office.

(ii) For those receipts issued at court date, the court clerk shall issue such receipts in the name of the defendant, regardless of who paid the bond or fine or who collected the bond or fine.

(D) A prenumbered receipt shall be issued for all moneys collected, and such receipts shall be deposited intact daily into the separate bank account maintained by the court clerk.

(E)(i) The bank deposit slips prepared by the court clerk shall contain the range or receipt numbers evidencing such collections.

(ii) Additionally, the receipts issued shall be reconciled with the monthly bank deposits.

(F) A bank reconciliation shall be made at the end of each month, and any balance remaining in the bank account shall be identified with receipt numbers for cases not yet adjudicated and the payments made on all unpaid individual time accounts; and

(G) The court clerk may maintain separate bank accounts for city cases and for county cases;

(2) PREPARATION AND SUBMISSION OF COURT REPORT.

(A) The court report shall contain columns for the following information:

(i) Uniform traffic ticket number;

(ii) Defendant’s name;

(iii) Nature of the offense;

(iv) Name of arresting officer;

(v) Court docket number;

(vi) Disposition or date continued;

(vii) Receipt number;

(viii) Total fine and costs collected;

(ix) Fine;

(x) Costs itemized, including all prosecuting attorney’s fees;

(xi) Bond refund amount;

(xii) Bond refund check number; and

(xiii) Installment payment amount.

(B) The court clerk at each court date shall prepare the court report from the arrest report supplied by the police department, marshal’s office, or sheriff’s office.

(C) At the end of each court date, the court clerk shall complete the court report for the court date and total the dollar amounts contained therein.

(D) The court reports prepared each court date shall be summarized at least monthly.

(E) The court clerk shall make a direct monetary settlement on or before the tenth day of the next following month with each of the following:

(i) The city treasurer;

(ii) The county treasurer;

(iii) The prosecuting attorney;

(iv) If applicable, the treasurer of the policemen’s pension and relief fund and the district judge and clerk’s retirement fund;

(v) The Administration of Justice Fund Section of the Office of Administrative Services of the Department of Finance and Administration; and

(vi) Any other state agency or entity which may receive fines or fees assessed by the court and collected pursuant to law.

(F) The court clerk, in conjunction with the making of the monetary settlement in subdivision (2)(E)(ii) [repealed] of this section, will make reports in quadruplicate of the applicable individual court reports and distribute the reports in the following manner:

(i) One (1) copy to the mayor;

(ii) One (1) copy to the county clerk;

(iii) One (1) copy to the Administrative Office of the Courts; and

(iv) One (1) copy to be retained by the clerk and made available for inspection;

(3) MINIMUM BOOKKEEPING REQUIREMENTS.

(A)(i) The court clerk shall maintain a separate cash receipts and disbursements journal for city cases and county cases.

(ii) The journal shall consist of sufficient columns in order to properly classify all moneys receipted as to their proper nature, e.g., fines, administration of justice fund, etc.

(iii) The journal shall also contain sufficient columns to properly classify all moneys disbursed as to their proper nature, e.g., general fund, county treasurer, bond refunds, etc.

(B) The court clerk shall total and balance the receipts and disbursements journal monthly and establish and maintain year-to-date totals monthly.

(C)(i) The court clerk shall prepare monthly bank reconciliations for each court bank account.

(ii) The cash receipts and disbursements journal shall be utilized in effecting the bank reconciliations.

(D) Copies of bank reconciliations shall be furnished to the court’s presiding judge, county judge, and mayor;

(4) BOND REFUNDS.

(A) All bond refunds shall be made only upon the authorization of the presiding judge and shall be indicated as such on the court docket.

(B)(i) All bond refunds shall be made only by a check drawn on the court’s bank account.

(ii) Additionally, the check shall indicate the court docket number for authorization.

(C) The court clerk shall enter all bond refunds on the applicable court report;

(5) INSTALLMENT PAYMENTS.

(A) Installment payments shall be allowed only upon the authorization of the presiding judge and shall be indicated as such on the court docket.

(B)(i) The court clerk shall establish and maintain individual installment payment account ledger cards, with a duplicate copy of the ledger card being furnished to and maintained by the county or city official, agency, or department designated under § 16-13-709 as primarily responsible for the collection of fines assessed in district courts and city courts.

(ii) The ledger cards shall contain the following minimum information:

(a) Name of the individual;

(b) Court docket number and court date;

(c) Nature of violation;

(d) Total fine and costs assessed;

(e) Receipt number, date, and amount of payment; and

(f) Unpaid balance of fine, fees, and costs.

(C) The county or city official, agency, or department designated under § 16-13-709 as primarily responsible for the collection of fines assessed in district courts and city courts shall be responsible for collecting all installment payments and shall enter all collected installment payments on each applicable arrest report.

(D)(i) The court clerk shall establish and maintain a control total for installment payments, which is a summary of all unpaid individual installment payment accounts.

(ii) The control total shall be reconciled monthly with the individual installment payment accounts.

(E)(i) The court clerk shall furnish the county or city official, agency, or department designated under § 16-13-709 as primarily responsible for the collection of fines assessed in district courts and city courts, and the presiding judge monthly with a list of all unpaid installment payment accounts for which a payment has not been received within the past thirty (30) days.

(ii) The presiding judge shall then take the necessary action deemed appropriate in the circumstances.

(F)(i)(a) All installment payments shall initially be deemed to be collections of court costs until the costs have been collected in full, with any remaining installment payments representing collections of fines.

(b) The court clerk shall prepare at least monthly a separate court report for all installment payments made on accounts.

(c) The monetary settlement for this separate court report shall be made on or before the tenth day of the next-following month.

(ii) A municipal or county governing body may provide by appropriate municipal or county legislation an alternative method of installment payment allocation as follows:

(a) All installment payments shall be allocated fifty percent (50%) to court costs and fifty percent (50%) to fines. Whenever either court costs or fines are fully paid, all remaining installment payments shall be allocated to remaining amounts due;

(b) The court clerk shall prepare at least monthly a separate court report for all installment payments made on accounts. The monetary settlement for this separate court report shall be made on or before the tenth day of the next-following month; and

(6) RECONCILIATION OF COMPLETED TICKET BOOKS TO ARREST REPORT.

(A) The court clerk shall reconcile on a quarterly basis on or before the fifteenth day of the month following the end of the calendar quarter the individual tickets in the completed ticket book to the individual tickets as reflected on the arrest reports.

(B) For any discrepancies noted in the reconciliation in subdivision

(6)(A) of this section, the court clerk shall prepare a written list and present this list to the court’s judge for his or her appropriate action.

History. Acts 1977, No. 332, § 7; 1985, No. 677, §§ 1, 2; 1985, No. 776, §§ 1, 2; Acts 1991, No. 904, § 21; 1997, No. 788, § 3; 1997, No. 1341, § 3; 1999, No. 1081, §§ 1, 2; 1999, No. 1508, § 7; 2003, No. 1765, § 7; 2005, No. 1934, § 3.

A.S.A. 1947, § 22-1107.

16-10-210.
Accounting systems above minimum.

In the event any official charged with the maintenance of accounting or bookkeeping records under the provisions of this subchapter who feels his system of bookkeeping is such that it equals or exceeds the basic system prescribed by this subchapter, he may request the court’s presiding judge to request a review by the Legislative Joint Auditing Committee. Upon the committee’s concurrence with such facts, the committee may issue a certificate to that official stating that the official’s accounting system is of a degree of sophistication such that the basic requirements of this subchapter are being met and exempting the official from the requirements of the particulars of the system prescribed by this subchapter.

History. Acts 1977, No. 332, § 8.

A.S.A. 1947, § 22-1108.

So…Are you ready?

Other resources you may find helpful:

Clerk’s Manual
Provided by the Administrative Office of the Courts

Court Rules

Title 16 of the Arkansas Code

County Compliance Guide