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2020 Arkansas Code
Title 19 - Public Finance
Chapter 2 - State Revenues — Receipts and Expenditures Generally
Subchapter 5 - Canceled Checks
§ 19-2-505. Approval by Arkansas Legislative Audit
Universal Citation:
AR Code § 19-2-505 (2020)
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on the American Association of Law Libraries Universal Citation Guide and is not
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(a) A financial institution desiring to provide public entities with images of canceled checks as provided in this subchapter shall provide a sample of imaged documents in one (1) or more of the following formats to Arkansas Legislative Audit for review:
(1) Stored on a CD-ROM or similar tangible digital media;
(2) Accessible through the internet; or
(3) On paper.
(b) Upon receipt of imaged documents submitted under subsection (a) of this section, Arkansas Legislative Audit shall immediately review and notify the financial institution whether or not the imaged documents are in compliance with this subchapter.
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