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14-24-206. Claims against school districts.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-24-206. Claims against school districts.
(a) It is the intent of this subchapter to allow that all claims duly verified and allowed against the school districts of this state may be handled in accordance with the following procedure:
(1) The ex officio financial secretary of the school district may cause a check to be prepared in payment of claims against the district. The check is to be accompanied by an attached certification from the ex officio financial secretary stating that the check is for payment of a valid claim against the school district properly presented and allowed, as provided by law, the check being presented to the county treasurer for his or her signature and the check being in triplicate snap-out form, allowing for the following information and distribution:
(A) Original check, after being transmitted to the county treasurer for his or her signature, will be delivered to the party presenting the claim to the school district;
(B) Duplicate copy of the check, which will provide the printed certification thereon by the ex officio financial secretary to the county treasurer and provide for the original signature of the ex officio financial secretary on the certification, will be maintained by the county treasurer; and
(C) Triplicate copy of the check and attached certification which is a part thereof, will be maintained by the school district, with all supporting documentation for the payment being filed with this copy; and
(2) The checks shall be prenumbered and designed in such form that the specific appropriation applicable and particular fund affected, out of which the check is to be paid, is noted thereon.
(b) A county may elect to adopt procedures as set forth in §§ 14-24-204 and 14-24-205 and not follow this section, leaving the pr
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-24-206
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:14-24-206
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: fb5f1f86f5c344861ea5730659ccabf021590065eb506c3ef2d399dd50fa24ac
Source location: content.xml paragraph 7216
Stored source content
14-24-206. Claims against school districts.
(a) It is the intent of this subchapter to allow that all claims duly verified and allowed against the school districts of this state may be handled in accordance with the following procedure:
(1) The ex officio financial secretary of the school district may cause a check to be prepared in payment of claims against the district. The check is to be accompanied by an attached certification from the ex officio financial secretary stating that the check is for payment of a valid claim against the school district properly presented and allowed, as provided by law, the check being presented to the county treasurer for his or her signature and the check being in triplicate snap-out form, allowing for the following information and distribution:
(A) Original check, after being transmitted to the county treasurer for his or her signature, will be delivered to the party presenting the claim to the school district;
(B) Duplicate copy of the check, which will provide the printed certification thereon by the ex officio financial secretary to the county treasurer and provide for the original signature of the ex officio financial secretary on the certification, will be maintained by the county treasurer; and
(C) Triplicate copy of the check and attached certification which is a part thereof, will be maintained by the school district, with all supporting documentation for the payment being filed with this copy; and
(2) The checks shall be prenumbered and designed in such form that the specific appropriation applicable and particular fund affected, out of which the check is to be paid, is noted thereon.
(b) A county may elect to adopt procedures as set forth in §§ 14-24-204 and 14-24-205 and not follow this section, leaving the procedures for payment of just claims against school districts as they exist.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-24-204. Payment generally.
(a)(1) It is the intent of this subchapter that after a claim has been properly presented to a county court with a proper certification and itemization thereof, as provided by law, then upon approval the county clerk may cause a check to be prepared in payment of the claim. This check must be accompanied by an attached certification from the clerk stating that the check is for payment of a valid claim against the county, properly presented and allowed, as provided by law, the check being presented to the county treasurer for his or her signature, the check being in duplicate form, allowing for the following information and distribution:
(A) An original check, after being transmitted to the treasurer for his or her signature, will be delivered to the party presenting the claim to the treasurer; and
(B)(i) A duplicate copy of the check, which will provide the printed certification thereon by the clerk to the treasurer and provide for the original signature of the clerk on the certification, will be maintained by the treasurer.
(ii) A duplicate copy of the check may be retained in electronic form rather than paper.
(2)(A) The checks shall be prenumbered and designed in such form that the particular fund affected out of which the check is to be paid is noted thereon.
(B) 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.
(b)(1) In lieu of the provisions of this section pertaining to the issuance of a check in duplicate form, if a county so chooses, the following provision
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-24-204
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-24-204. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-24-205. Check disbursement record.
(a) If a county should adopt the payment by check system, the county treasurer shall maintain a check disbursement record which shall be a book or file of the duplicate copies of checks issued by the treasurer, arranged in numerical sequence. This book or file shall provide a detailed check-by-check record of the disbursements from the various funds accounts maintained by the treasurer in a fund account book reflecting receipts and disbursements of the various funds.
(b) In lieu of the provisions of this section pertaining to the requirement of the keeping of duplicate copies of the checks, if a county so chooses, the following provisions shall apply:
(1) The treasurer shall maintain a check disbursement record which shall provide a detailed check-by-check record, in numerical sequence, of the disbursements from the various fund accounts so maintained;
(2) For the purposes of this subsection, “check disbursement record” shall be a book or file similar to the warrant register previously maintained by the treasurer by § 14-24-110 [repealed], or, if the county utilizes computer equipment for check preparation, the computer product or check register showing the payee, specific appropriation, fund affected, check number, and claim number, the latter two (2) elements being in their respective numerical sequence; and
(3) The treasurer shall deliver to the county clerk a duplicate of the computer product or check register, which product shall be utilized for necessary posting to the claims docket.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-24-205
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-24-205. This identifies an authority to review, not proof of applicability.