§ 14-21-104 - County funds in State Treasury. - Arkansas Statutes

14-21-104. County funds in State Treasury.

(a) (1) Whenever there is any money or funds of any kind, from whatever source derived, in the State Treasury belonging to any county, the county court of the county shall make an order authorizing and directing the county treasurer to draw them.

(2) Upon the county treasurer presenting to the State Auditor a copy of the order, duly certified to by the clerk of the county court, under his official seal, the auditor shall draw his warrant upon the State Treasurer for whatever money or funds there may at the time be in the State Treasury belonging to the county. Then the county treasurer shall execute to the auditor a receipt for the warrant. Upon the presentation of the warrant of the auditor, the State Treasurer shall pay it.

(b) Upon the receipt of any such funds or money by the county treasurer of any county, he shall receipt therefor in duplicate, one (1) of which shall be retained by the State Treasurer and the other shall be filed in the office of the clerk of the county, and the county treasurer shall thereupon charge himself with the funds or money so received by him as county treasurer.