AR Code § 14-24-204 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 24 - County Warrants|Subchapter 2 - Payment by Check|§ 14-24-204. Payment generally

 (a)  (1) It is the intent of this subchapter that after a claim has been properly presented to a county court with a proper certification and itemization thereof, as provided by law, then upon approval the county clerk may cause a check to be prepared in payment of the claim. This check must be accompanied by an attached certification from the clerk stating that the check is for payment of a valid claim against the county, properly presented and allowed, as provided by law, the check being presented to the county treasurer for his or her signature, the check being in duplicate form, allowing for the following information and distribution:  (A) An original check, after being transmitted to the treasurer for his or her signature, will be delivered to the party presenting the claim to the treasurer; and  (B)  (i) A duplicate copy of the check, which will provide the printed certification thereon by the clerk to the treasurer and provide for the original signature of the clerk on the certification, will be maintained by the treasurer.  (ii) A duplicate copy of the check may be retained in electronic form rather than paper.      (2)  (A) The checks shall be prenumbered and designed in such form that the particular fund affected out of which the check is to be paid is noted thereon.  (B) 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.      (b)  (1) In lieu of the provisions of this section pertaining to the issuance of a check in duplicate form, if a county so chooses, the following provisions may apply:  (A) Once the aforementioned claim procedures have been completed, the treasurer may cause a check to be prepared in payment of claims filed with the county court;  (B) Each claim properly recorded and approved for payment by the county court shall be proper certification from the clerk to the treasurer that a valid claim exists; and  (C)  (i) The checks shall be prenumbered and so designed that the particular fund affected out of which the check is to be paid shall be noted thereon.  (ii) 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.      (2) The check drawn in connection with the disbursement of county funds for which the county treasurer is responsible shall:  (A) Bear the manual signature of the county treasurer or his or her authorized deputy; or  (B)  (i) Contain or bear a mechanically produced facsimile signature of the county treasurer under § 21-10-101.  (ii) The county treasurer may use his or her computer-generated digitized signature when the county treasurer has established adequate internal administrative procedures and controls approved by the Legislative Joint Auditing Committee.