Arkansas Code of 1987 (2023)
Title 19 - PUBLIC FINANCE (§§ 19-1-201 — 19)
Chapter 2 - STATE REVENUES - RECEIPTS AND EXPENDITURES GENERALLY (§§ 19-2-101 — 19-2-509)
Subchapter 5 - CANCELED CHECKS (§§ 19-2-501 — 19-2-509)
Section 19-2-501 - Purpose

Universal Citation:
AR Code § 19-2-501 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

The State of Arkansas and its political subdivisions have the responsibility to properly account for all financial transactions. In order to help fulfill this responsibility, the State of Arkansas and other public entities are required to maintain books and records of transactions. The State of Arkansas and its political subdivisions recognize that through the use of computers and electronic data, banking and the flow of information are continuing to change. With this change, it is important that the State of Arkansas and its political subdivisions continue to receive evidentiary information concerning financial transactions. The purpose of this subchapter is to permit public entities to accept photographic copies or digital images of financial transactions and to require financial institutions to furnish the needed documentation in a readable, meaningful, permanent format.

Acts 1999, No. 648, § 1.


Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.