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RESOLUTION NO. 505 (/ 98)
A RESOLUTION AUTHORIZING A PROCEDURE FOR THE MAINTENANCE AND DESTRUCTION OF
ACCOUNTING RECORDS OF THE CITY OF JACKSONVILLE; AND, FOR OTHER PURPOSES.
WHEREAS, ACA 14- 59-114 provides that Accounting Records of a municipality shall be maintained
no less than three (3) years for Support Documents (cancelled checks, invoices, bank statements, etc.) and
seven (7) years for Permanent Records (journals, ledgers, fixed assets and equipment records, etc.); and,
WHEREAS, the City Clerk's office request permission to develop a policy providing for maintenance
of all Accounting Records for a period of no less than ten (10) years to insure access to those public records
before requests are made for destruction of such records. Further, the City Clerk's office proposes that said
policy require compliance with the terms of ACA 14-59 -114, requiring a supporting affidavit and Council
approval.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
JACKSONVILLE, ARKANSAS, THAT:
SECTION ONE: The City Council support and approve proposed policies regarding
destruction of municipal Accounting Records in accordance with ACA 14-59 -114, and hereby directs the City
Clerk's Office to develop said policies and procedures.
SECTION TWO: The maintenance policy of City of Jacksonville Accounting Records shall
include provisions requiring that said records be maintained for a period of no less than ten (10) years; said
records not be destroyed without submission of an Supporting Affidavit for said destruction; approval of said
destruction be granted by a majority vote of the members present of the City Council; and, that approval of
said destruction of records by the City Council be noted in the Minutes of the Jacksonville City Council. The
Affidavit shall specify in detail those records included in said destruction, and shall designate by department
which records have been destroyed.
SECTION THREE: Any and all resolutions or parts of resolutions in conflict herewith are hereby
repealed to the extent of said conflict.
SECTION FOUR: This Resolution shall have full force and effect immediately after its
passage.
APPROVED AND ADOPTED THIS ' DAY OF MAY, 1998.
TOMMY SWAIM, MAYO"
ATTEST: j
LUL LEONARD, CI ' RK
AP• f VEDASTO `•RM :
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ROBE "TE.BAM: ORNE