Arkansas Code
Subchapter 6 - Treasurer of State
§ 25-16-607. Payment on Auditor of State's warrants

(a) The Treasurer of State is prohibited from paying any money out of the State Treasury on any account whatever except upon the lawful warrants of the Auditor of State.
(b) No warrant shall be paid by the Treasurer of State unless the money has been previously appropriated by law, nor shall the amount paid under any one (1) head ever exceed the amount appropriated by law for that purpose.
(c) Whenever there shall not be in the State Treasury a sufficient amount of money to pay all the warrants of the Auditor of State outstanding at the time, the Treasurer of State shall redeem the warrants in the order of their dates and numbers as issued. It shall be lawful for the Treasurer of State to pay any Auditor of State's warrant when the amount of money in the State Treasury is sufficient to redeem the warrant, as well as all other warrants of earlier date and number preceding it.
(d) The Treasurer of State, when he or she pays any warrant drawn by the Auditor of State, shall write on the face of the warrant “redeemed”, to which he or she shall sign his or her name and the date thereof.
(e) If the Treasurer of State shall willfully and unlawfully refuse to pay any warrant drawn upon the State Treasury, having funds on hand for that purpose, then he or she shall be deemed guilty of a misdemeanor in office and upon conviction shall be fined for the use of the state in any sum not less than one hundred dollars ($100).

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