Section 14-25-113 - Collector(a) The collector, in addition to following the procedures and requirements of §§ 14-25-101 - 14-25-108, shall establish and maintain a system of bookkeeping that meets the minimum requirements of a cash receipts journal and a cash disbursements journal for the recording and disbursing of tax collections.(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) 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 collector 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.Acts 1973, No. 173, § 14; A.S.A. 1947, § 17-1814; Acts 2009, No. 287, § 7.