All counties of the State of Arkansas shall maintain financial records for the county as follows, if they are currently being maintained:
(1) Social Security and federal income tax records maintained per federal regulations;
(2) State income tax records maintained per state law and rules;
(3) Wage garnishments maintained until after a lien is satisfied;
(4) Maintain for seventy-five (75) years: Payroll records and ledger; and
(5) Retirement records;
(6) Maintain for ten (10) years: Appropriation journal (record of disbursements); and
(7) Warrant register or check disbursement record;
(8) Maintain for seven (7) years: County general claims certificate or invoice;
(9) County road claims certificate or invoice; and
(10) County school claims certificate or invoice;
(11) Maintain for five (5) years: Unemployment insurance state contribution; and
(12) Workers' compensation insurance payment; and
(13) Maintain for three (3) years: Warrants or checks, or both, with documentation;
(14) Bank records for trust, agency, fee, and court accounts (bank statements and canceled checks); and
(15) Receipt books and disbursement journal;
(16) For county treasurer's records: Maintain permanently: Treasurer's operating and clearing account ledgers;
(17) Treasurer's trust and agency account ledgers;
(18) Treasurer's city account ledgers;
(19) Treasurer's improvement district account ledgers; and
(20) Treasurer's school district account ledgers;
(21) Maintain for seven (7) years: Land redemption receipts;
(22) Annual settlement with county court; and
(23) Record of school bond indebtedness and matured school district bonds; and
(24) Maintain for three (3) years: Receipt books;
(25) Bank statements and canceled checks;
(26) Canceled warrants;
(27) Treasurer's monthly reconciliation;
(28) Treasurer's monthly report to quorum court;
(29) Delinquent land redemption distribution reports;
(30) Delinquent personal distribution reports;
(31) County officials' monthly reports;
(32) Municipal court monthly reports;
(33) Treasurer's monthly report to prosecuting attorney;
(34) School district bank statements;
(35) Annual report to county school supervisor;
(36) Register of school warrants;
(37) Teachers and school employee contracts; and
(38) Surety bond of school district treasurer and superintendent.