Arkansas Code
Subchapter 12 - Disbursement of Public Funds
§ 19-4-1201. Disbursing officers

(a) For the purpose of compliance with the provisions of this subchapter, the following shall be designated as disbursing officers:
(1) The executive head of each state department;
(2) The executive head, or superintendent, of each state institution; and
(3) The executive secretary of each board or commission having such an officer.

(b) The board having charge of any institution may designate any other full-time employee to act instead of the executive head, and the executive head of any other agency may designate any other full-time employee to act in his or her stead.
(c) All these disbursing officers shall be required to furnish bond to the state in the manner provided by law.

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