Browse Arkansas Code titles and sections
14-25-104. Prenumbered checks.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-25-104. Prenumbered checks.
(a) All disbursements of county funds, except as noted in § 14-25-105, which refers to petty cash funds, and § 14-25-112(b)(2), which refers to debit cards issued for the balance of an inmate commissary trust account, are to 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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-104
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:14-25-104
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c2ac056581777b19dc77e7d9d115b4a9e5a374b00aa5e1ea24c8bd8470159388
Source location: content.xml paragraph 7271
Stored source content
14-25-104. Prenumbered checks.
(a) All disbursements of county funds, except as noted in § 14-25-105, which refers to petty cash funds, and § 14-25-112(b)(2), which refers to debit cards issued for the balance of an inmate commissary trust account, are to 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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-25-105. Petty cash funds.
(a) County officials are permitted to establish petty cash funds, so long as the funds are maintained on the basis set forth in this section.
(b)(1) The establishment of a petty cash fund must be approved by the county quorum court.
(2)(A) In establishing a petty cash fund, a check is to be drawn payable to “petty cash”.
(B) That amount may be maintained in the county offices for the handling of small operating expenditures.
(c)(1) A paid-out slip is to be prepared for each item of expenditure from the fund and signed by the person receiving the moneys.
(2) These paid-out slips shall be maintained with the petty cash.
(d) When the fund becomes depleted, the county official may then draw another check payable to “petty cash” in an amount which equals the total paid-out slips issued, and, at that time, the paid-out slips shall be removed from the petty cash fund and utilized as invoice support for the check replenishing petty cash.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-105
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 14-25-105. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-25-112. Sheriff.
(a) The sheriff, in addition to following the procedures and requirements of §§ 14-25-101 — 14-25-108, shall establish and maintain a cash receipts journal and a cash disbursements journal for each bank account.
(b)(1) Checks written shall be recorded in a cash disbursements journal that indicates the date, payee, check number, and amount of each check written.
(2)(A) A debit card may be issued to a released inmate rather than a check for the balance in his or her account in order to dispose of the inmate's commissary trust account.
(B) If a debit card is issued rather than a check, proper accounting of the funds must still be maintained in compliance with the written procedures established by the Legislative Joint Auditing Committee.
(3) The cash disbursements journal shall also contain the classification of the disbursement.
(c)(1) Receipts shall be recorded in a cash receipts journal that indicates the:
(A) Date of the receipt;
(B) Identification of payor;
(C) Receipt number;
(D) Total amount received; and
(E) Classification of receipts.
(2) If mechanical receipting devices such as cash registers are used, the cash receipts journal shall indicate the:
(A) Date of collections;
(B) Tape number, if applicable;
(C) Total amount collected; and
(D) Classification of collections.
(d)(1) The cash disbursements journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.
(2) The cash disbursements journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
(3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.
(e) The sheriff shall be required to maintain such books and rec
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-112
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 14-25-112. This identifies an authority to review, not proof of applicability.