§ 14-25-104 - Prenumbered checks.
14-25-104. Prenumbered checks.
(a) All disbursements of county funds, except as noted in 14-25-105 which refers to petty cash funds, 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.