Arkansas Code
Subchapter 1 - General Provisions
§ 14-24-121. Electronic warrants transfer system

(a) The quorum court of each county may establish by ordinance an electronic warrants transfer system directly into payees' accounts in financial institutions in payment of any account allowed against the county.
(b)
(1) For purposes of this section, counties opting for the electronic warrants transfer system shall establish written policies and procedures to ensure that the electronic warrants transfer system provides for internal accounting controls and documentation for audit and accounting purposes.
(2) The electronic warrants transfer system under subdivision (b)(1) of this section shall comply with the information systems best practices approved by the Legislative Joint Auditing Committee before implementation by the county.

(c) A single electronic warrants transfer may contain payments to multiple payees, appropriations, characters, and funds.

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