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2019 Arkansas Code
Title 19 - Public Finance
Chapter 2 - State Revenues - Receipts and Expenditures Generally
Subchapter 5 - Canceled Checks
§ 19-2-504. Transaction Summaries
Universal Citation:
AR Code § 19-2-504 (2019)
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On a monthly basis, financial institutions shall furnish public entities with statements summarizing all transactions of the public entity. Unless the public entity and the financial institution have a written agreement to receive digital images or copies in compliance with the provisions of this subchapter, the financial institutions shall return all original canceled checks to the public entity along with the transaction summary or statement.
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