Ark. Code Ann. § 19-10-104: Claims for late or lost warrants

Before approving a claim for reissuance of a state warrant that has been lost or presented for payment after expiration of the legal date for redemption, the Arkansas State Claims Commission shall request proof from the Auditor of State that:

(1) The original warrant was legally canceled because of late redemption presentation; or

(2) In the case of a lost warrant, an official warrant cancellation procedure has been exercised.