Arkansas Code Title 14. Local Government § 14-23-106. Allowance of more than amount due unlawful

(a)(1) It is unlawful for any county court to allow any greater sums for any account, claim, demand, or fee bill against the county than the amount actually due, estimating one dollar ($1.00) in county warrants as at par with one dollar ($1.00) in lawful money of the United States, dollar for dollar, according to the legal or ordinary and customary compensation for services rendered, materials furnished, and salaries or fees of officers, when they are paid in such lawful money.

(2) A county court shall not direct the issue of any warrants, nor, if directed in violation of this act, shall any clerk issue any such warrant upon such accounts, claims, demands, or fee bills for more than the actual amount so allowed, which is one dollar ($1.00) in lawful money of the United States for one dollar ($1.00) in county warrants, and no more.