NE LB1203

County treasurers and county clerks must maintain lists of checks issued by their offices that remain uncashed after two years, including the check amount and payee name.

Checks under $100 become void three years after issuance and are no longer a county obligation, though payees may still present voided checks to the county board for potential approval of payment.

Voided checks must be charged off the county's books, with the funds and any accrued interest credited to the county's general fund.

Voided checks are excluded from the Uniform Disposition of Unclaimed Property Act and no longer constitute intangible personal property held for the owner.