Arkansas Code
Chapter 67 - University of Central Arkansas
§ 6-67-111. Custodian of funds — Payment of bills and accounts

(a) The Treasurer of State shall be the custodian of the funds of the Board of Trustees of the University of Central Arkansas, and he or she shall pay out the funds of the institution only upon warrant issued by the Auditor of State.
(b) The Auditor of State shall issue warrants upon vouchers issued by the President of the Board of Trustees of the University of Central Arkansas and attested by the Secretary of the Board of Trustees of the University of Central Arkansas.
(c) All bills and accounts against the institution shall be made out and receipted in duplicate, and when forwarding the payroll and expense list each month, the president of the board shall forward one (1) set of such bills and vouchers to be filed in the office of the Auditor of State and kept for public inspection.