Statutes > Arkansas Statutes > Title 19 - Public Finance > Chapter 2 - State Revenues -- Receipts And Expenditures Generally > Subchapter 5 - Canceled Checks > § 19-2-505 - Approval by the Division of Legislative Audit.

§ 19-2-505 - Approval by the Division of Legislative Audit.

19-2-505. Approval by the Division of Legislative Audit.

Any financial institution desiring to provide public entities with images of canceled checks on paper or by digital media as provided in this subchapter shall provide a sample of imaged documents or the digital media to the Division of Legislative Audit for review. Upon receipt, the Division of Legislative Audit shall immediately review and notify the financial institution whether or not the imaged documents or digital media are in compliance with this subchapter.