(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.
Section: Previous 14-25-102 14-25-103 14-25-104 14-25-105 14-25-106 14-25-107 14-25-108 14-25-109 14-25-112 14-25-113 14-25-114 14-25-116 14-25-117 14-25-118 NextLast modified: November 15, 2016