Arkansas Code
Subchapter 1 - General Provisions
§ 14-21-104. County funds in State Treasury

(a)
(1) Whenever there is any money or funds of any kind, from whatever source derived, in the State Treasury belonging to any county, the county court of the county shall make an order authorizing and directing the county treasurer to draw them.
(2) Upon the county treasurer presenting to the Auditor of State a copy of the order, duly certified to by the clerk of the county court, under his or her official seal, the Auditor of State shall draw his or her warrant upon the Treasurer of State for whatever money or funds there may at the time be in the State Treasury belonging to the county. Then the county treasurer shall execute to the Auditor of State a receipt for the warrant. Upon the presentation of the warrant of the Auditor of State, the Treasurer of State shall pay it.

(b) Upon the receipt of any such funds or money by the county treasurer of any county, he or she shall receipt therefor in duplicate, one (1) of which shall be retained by the Treasurer of State and the other of which shall be filed in the office of the clerk of the county, and the county treasurer shall thereupon charge himself or herself with the funds or money so received by him or her as county treasurer.

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