Arkansas Code Title 14. Local Government § 14-24-205. Record of disbursements

(1) The treasurer shall maintain a check disbursement record which shall provide a detailed check-by-check record, in numerical sequence, of the disbursements from the various fund accounts so maintained;

(2) For the purposes of this subsection, “check disbursement record” shall be a book or file similar to the warrant register previously maintained by the treasurer by § 14-24-110, or, if the county utilizes computer equipment for check preparation, the computer product or check register showing the payee, specific appropriation, fund affected, check number, and claim number, the latter two (2) elements being in their respective numerical sequence; and

(3) The treasurer shall deliver to the county clerk a duplicate of the computer product or check register, which product shall be utilized for necessary posting to the claims docket.