1. (a) A check that has been damaged or marred to the point that it cannot be cashed is considered to be mutilated.

2. (b) If a mutilated check is brought to the county office by the payee, the following procedures will be followed:

   1. (1) The mutilated check will be mailed to the Office of Finance, Accounts Payable Unit, Slot W-406, along with a cover memo explaining the circumstances surrounding the check and authorizing reissuance; and
   2. (2) The Office of Finance will complete the necessary steps to reissue the check to the payee.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: “12/06/11”