(a) No warrant shall be drawn by the Auditor of State unless the money has been previously appropriated by law, nor shall the amount drawn for under any one (1) head ever exceed the amount appropriated by law for that purpose.
(b) The Auditor of State is denied authority to draw any warrant on the Treasurer of State to be paid out of the general revenue of the state for the support of common schools.
(c) If the Auditor of State shall knowingly issue any warrant upon the State Treasury not authorized by law, he or she shall be deemed guilty of a misdemeanor in office. Upon conviction thereof, he or she shall forfeit, for the use of the state, any sum not less than fifty dollars ($50.00).
Structure Arkansas Code
Subchapter 5 - Auditor of State
§ 25-16-501. Violation of law by Auditor of State
§ 25-16-506. Access to other offices
§ 25-16-507. Power to administer oaths
§ 25-16-509. Certification of payments
§ 25-16-510. Auditor of State as state accountant
§ 25-16-511. Recordkeeping requirements
§ 25-16-515. Accounting at expiration of term of appropriation
§ 25-16-516. Warrants — Form and record