Arkansas § 14-25-104 Prenumbered checks

Arkansas Statutes

§ 14-25-104 — Prenumbered checks

Arkansas § 14-25-104

Title14

This text of Arkansas § 14-25-104 (Prenumbered checks) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-25-104 (2026).

Text

(a)All disbursements of county funds, except as noted in § 14-24-121 , § 14-25-105 , and § 14-25-112(b)(2) , shall be made by prenumbered checks drawn upon the bank account of that county official.

(b)The checks shall be of the form normally provided by commercial banking institutions and shall contain as a minimum the following information:

(1)Date of issue;

(2)Check number;

(3)Payee;

(4)Amount both in numerical and written form; and (5) Signature of authorized disbursing officer of the county office.

(c)The county official shall maintain printers' certificates as to the numerical sequence of checks printed.

(d)The county official shall retain all voided checks for audit purposes.

(e)A county may use computer equipment for check preparation if the use of an automated software pro

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(a) All disbursements of county funds, except as noted in § 14-24-121 , § 14-25-105 , and § 14-25-112(b)(2) , shall be made by prenumbered checks drawn upon the bank account of that county official. (b) The checks shall be of the form normally provided by commercial banking institutions and shall contain as a minimum the following information: (1) Date of issue; (2) Check number; (3) Payee; (4) Amount both in numerical and written form; and (5) Signature of authorized disbursing officer of the county office. (c) The county official shall maintain printers' certificates as to the numerical sequence of checks printed. (d) The county official shall retain all voided checks for audit purposes. (e) A county may use computer equipment for check preparation if the use of an automated software program that accomplishes the same purpose as prenumbered checks and other required denotations is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.

Legislative History

Amended by Act 2021, No. 66,§ 6, eff. 7/28/2021. Amended by Act 2013, No. 1158,§ 1, eff. 8/16/2013. Amended by Act 2013, No. 451,§ 3, eff. 8/16/2013. Acts 1973, No. 173, § 4; A.S.A. 1947, § 17-1804; Acts 2009, No. 287, § 1.