AR SB199

Permits counties to use computer equipment and automated software programs for check preparation as an alternative to prenumbered checks, provided the software complies with the Information Systems Best Practices Checklist from the Legislative Joint Auditing Committee.

Allows counties to use electronic receipting systems in place of mechanical receipting devices or prenumbered receipts if the system complies with the Information Systems Best Practices Checklist.

Applies the computer equipment authorization to county court payments under Arkansas Code § 14-24-204, alternative county bookkeeping methods under § 14-24-204(b), and prenumbered checks under § 14-25-104.

Requires that automated systems accomplish the same purpose as traditional prenumbered checks and receipts, including proper fund notation and documentation of claims.