2014 Arkansas Code
Title 14 - Local Government
Subtitle 2 - County Government
Chapter 23 - Claims Against Counties
Subchapter 1 - General Provisions
§ 14-23-105 - Supporting documentation.

(a) (1) (A) Before any account, claim, demand, or fee bill shall be allowed by any county court, the court shall require the person, or his or her legal representative, claiming it to be due, to attach to the county claim for payment an itemized listing or numbered invoice which may be designated as supporting documentation.

(B) The itemized listing or numbered invoice shall be made a part of the county claim for payment and shall be approved for payment by the appropriate county elected official, or his or her designated representative, prior to the claim's being filed and docketed with the county clerk.

(2) (A) The allowed claim, demand, or fee bill, together with the itemized listing or numbered invoice for payment, shall be filed with the county clerk and kept in his or her office for the term of three (3) years, and these documents shall be subject to the inspection of any member of the grand jury of the county at each term of the grand jury or by the prosecuting attorney of the circuit court.

(B) Any claim which is a matter of record or any claim in the circuit court when it is duly certified down to the county court by the clerk of the circuit court shall be sufficient justification for the claim for the payment to be allowed.

(b) The county clerk shall preserve all claims and supporting documents for a period of seven (7) years after they have been audited by the Division of Legislative Audit and the audit report in regard thereto has been accepted and filed by the Legislative Joint Auditing Committee, at which time he or she may obtain a county court order to destroy them by shredding or other appropriate means.