optical imaged checks
|optical imaged checks||
IC 5-15-6-3 states in part “…‘original records’ includes the optical image of a check…” The State Board of Accounts is of the audit position both sides of a check are part of the original record. Therefore, both sides of an “optical imaged check” should be available for public inspection and audit.
Encoding, printing or bank certification should exist to ascertain that the back side of a check is part of a particular check, i.e., endorsements belong to the front side of a check presented.