AR SB886

Requires county officials, agencies, departments, or private contractors collecting circuit court criminal fines to use reasonable accounting practices and maintain proper transaction records.

Mandates circuit clerks record total fines in court dockets and report them to collecting entities, with fines recorded in an automated database.

Establishes detailed accounting requirements including prenumbered receipts, daily deposits of fine payments, monthly bank reconciliations, cash receipts journals, and cash disbursements journals with specific data tracking.

Requires electronic receipting systems to comply with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.

Creates a Circuit Court Accounting and Fine Collection Committee tasked with promoting collaboration on accounting practices, establishing implementation guidelines for automated collection systems in judicial districts, and submitting findings by December 31, 2016, with the committee dissolving on that date.