CHECKS - 8041

(Revised: 03/2024)

 

Agencies/Departments shall use paper stock checks for checks drawn against centralized State Treasury System accounts. For the paper stock check ordering procedure, see SAM Section 3696.1.

For checks prepared with a typewriter, agencies/departments shall use non‑correctable ribbons only and type the check amount as follows: $**123.45**. Using a non‑correctable ribbon and placing two asterisks before and after the check amount should minimize the possibility of checks being altered. Checks prepared electronically should also have two asterisks before and after the check amount. 

Any check drawn over $15,000 shall require two authorized signatures unless: 

• It is payable to: 
  • The State Treasurer's Office 
  • Another state agency/department or account

• The Department of Finance, Fiscal Systems and Consulting Unit, has authorized, in writing, special instructions permitting deviation from this requirement.

All other checks shall require one authorized signature. Agencies/Departments shall prepare a listing of each person authorized to sign checks bearing their signature before checks can be signed. For more information on an authorized signature file, see SAM Section 8001.3.

In accordance with SAM Section 7280, agencies/departments shall keep paper stock checks under strict control at all times. Agencies/Departments shall document the transfer of paper stock checks between persons to show the check numbers of the stock transferred. The transferor and transferee shall keep the documentation until the period covered has been audited. 

To prevent misuse of voided checks, agencies/departments shall: 

• Stamp or write in ink the word "void" across the face of the voided checks. 
• Cut, tear off, or block out completely the signature portion of these checks unless they are voided for sample purposes. 
• Retain all copies of voided checks for audit purposes, except those used as sample checks. 
• Keep a record of the disposition of sample checks. 
  • An employee other than one authorized to sign checks shall sign such records. 

For information on the disposal of paper stock checks, see SAM Section 1750.