Arkansas Code
Subchapter 2 - Presentment to County Court
§ 14-23-205. Recording in proper journal

(a)
(1) Upon receipt of any claim against the county, the county clerk shall examine the claim and determine the appropriate fund from which it would be payable and if the claim is supported by an appropriation.
(2) The clerk shall record the claim in the appropriate journal as provided under § 14-23-203.

(b) All claims shall be recorded on the date of receipt, and at the time of recording them the clerk shall stamp or write on the statement or bill representing the claim the date of receipt and the number of the claim.