§ 13-4-301 - Retention required -- Destruction.
13-4-301. Retention required -- Destruction.
(a) (1) All counties of the State of Arkansas shall maintain the records named in this subchapter for the period of time provided for in this subchapter, after which time the records may be destroyed.
(2) (A) But in no case shall the records be destroyed until at least one (1) year after an audit by the Division of Legislative Audit or any private auditor is completed and approved.
(B) No record of any kind over fifty (50) years old will be destroyed before written notice by the custodian of the records in question has been furnished to the Arkansas History Commission, describing the scope and nature of the records, at least sixty (60) days prior to the destruction of the records.
(b) If a record is photographically transferred to other media of a permanent nature, the original documents may be destroyed, except that no handwritten records over fifty (50) years old shall be destroyed.
(c) Before any record shall be destroyed, the custodian of the record shall document the date and type of document.