Arkansas Code
Subchapter 12 - Disbursement of Public Funds
§ 19-4-1206. Duties generally

(a) The bonded disbursing officer for each state agency or the bonded disbursing officer for any regular or special fund provided for by the General Assembly shall be responsible and held accountable for the proper expenditure of the funds under his or her control.
(b) It shall be the responsibility and duty of each disbursing officer or agent to:
(1) Keep advised as to the availability of the appropriations and funds for which he or she is the disbursing officer and be informed as to the legality of and authority for any obligations which may be incurred before any disbursements are made;
(2) Keep advised as to the laws or administrative rules relating to general accounting procedures and restrictions for the disbursement of funds; and
(3) Certify that:
(A) Any disbursements which he or she may make are in accordance with the terms of any applicable contracts, purchasing procedure, or other authority;
(B) The services have been performed or the goods received; and
(C) The vendor or payee is entitled to the amount set forth in the check or voucher.

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