Arkansas Code Title 14. Local Government § 14-20-104. Allowances and appropriations--Recordkeeping

(a) Every order of allowance made by the county court shall set forth the appropriation out of which it is to be paid.

(b) It shall be the duty of the clerk annually and immediately after the adjournment of the county quorum court for the levy of taxes and the making of the appropriations to open a book to be kept for that purpose in which he or she shall debit each appropriation by the amount appropriated therefor, and as the allowances are made by the county court, he or she shall credit each appropriation by the allowance ordered to be paid out of the appropriation.