Arkansas Code
Chapter 119 - Water Improvement District Accounting
§ 14-119-105. Prenumbered checks

(a) All disbursements of water improvement district funds, except as noted in § 14-119-106, are to be made by prenumbered checks drawn upon the bank account of that district. Such 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;
(5) Signature of authorized disbursing officer of the water improvement district.

(b) The district shall maintain printers' certificates as to the numerical sequence of checks printed.

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