Arkansas Code
Subchapter 4 - Auditor of State and Treasurer of State
§ 19-4-402. Auditor of State as disbursing officer

The Auditor of State shall act as disbursing officer for the appropriations made for:
(1) Circuit judges;
(2) Prosecuting attorneys;
(3) Retired circuit and chancery judges; and
(4) The Lieutenant Governor.