Section 14-25-112 - Sheriff(a) The sheriff, in addition to following the procedures and requirements of §§ 14-25-101 - 14-25-108, shall establish and maintain a cash receipts journal and a cash disbursements journal for each bank account.(b)(1) Checks written shall be recorded in a cash disbursements journal that indicates the date, payee, check number, and amount of each check written.(2)(A) A debit card may be issued to a released inmate rather than a check for the balance in his or her account in order to dispose of the inmate's commissary trust account.(B) If a debit card is issued rather than a check, proper accounting of the funds must still be maintained in compliance with the written procedures established by the Legislative Joint Auditing Committee.(3) The cash disbursements journal shall also contain the classification of the disbursement.(c)(1) Receipts shall be recorded in a cash receipts journal that indicates the: (B) Identification of payor;(D) Total amount received; and(E) Classification of receipts.(2) If mechanical receipting devices such as cash registers are used, the cash receipts journal shall indicate the:(B) Tape number, if applicable;(C) Total amount collected; and(D) Classification of collections.(d)(1) The cash disbursements journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.(2) The cash disbursements 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.(e) The sheriff shall be required to maintain such books and records as prescribed by this chapter and shall keep all books and records posted on a current basis, making an entry into the cash receipts journal for all items of cash receipts and an entry into the cash disbursements journal for each disbursement made.(f) The sheriff shall provide a copy of the reconciled cash disbursements journal and a copy of the reconciled cash receipts journal to the county treasurer by the tenth day of each calendar month for the county sheriff's communications facility and equipment fund or other fund that may not be on the books of the county treasurer.(g) Arkansas Legislative Audit shall review for substantial compliance with this section.Amended by Act 2015, No. 741,§ 2, eff. 1/1/2016.Amended by Act 2013, No. 1158,§ 2, eff. 8/16/2013.Acts 1973, No. 173, § 13; A.S.A. 1947, § 17-1813; Acts 2009, No. 287, § 7.