Arkansas Code
Subchapter 1 - General Provisions
§ 2-2-113. Officers

(a) The board of directors shall elect a president, one (1) or more vice presidents, a secretary, and a treasurer, and they may combine the two (2) latter officers and designate the combined office as secretary-treasurer.
(b)
(1) The treasurer may be a bank or any depository, and as such shall not be considered as an officer but as a functionary of the board.
(2) In such case, the secretary shall perform the usual accounting duties of the treasurer, excepting that the funds shall be deposited only as authorized by the board.