In accordance with Act 329 of 1997 (A.C.A. § 14-24-121), which allows the County Clerk and/or the County Treasurer to establish an electronic warrants system to transfer directly into the payee’s accounts in their financial institution, payment of any claim against the county, the Quorum Court hereby establishes the following:
(A) The electronic payment method to be established shall provide for appropriate internal accounting controls and documentation, as long as it follows generally accepted accounting principles and leaves an adequate audit trail.
(B) The electronic warrant transfer system established under division (A) shall be submitted to and approved by the Legislative Joint Auditing Committee of the General Assembly.
(Ord. 2014.24, passed 7-7-2014)