Arkansas Code Title 25. State Government § 25-16-516. Warrants--Form

(a) In all cases of accounts audited and allowed against the state and in all cases of grants, salaries, and expenses allowed by law, the Auditor of State shall draw warrants upon the State Treasury for the amount due, in the following form:

“No. ․․․․․

․․․․․․․․․․ Little Rock, ․․․․․․․․․․, 20․․․

I certify that the sum of ․․․ dollars and ․․․ cents is due by the State of Arkansas to ․․․․․․․․․․, and do hereby direct that the Treasurer of said State pay to the said ․․․․․․․․․․, or bearer, the sum of ․․․ dollars and ․․․ cents, out of ․․․․․․․․․․.

$․․․”

(b) The Auditor of State shall number progressively all the warrants issued by him or her during each year, commencing on January 1 and ending on December 31.

(c) The Auditor of State shall enter in a book to be kept for that purpose each warrant drawn by him or her on the State Treasury for the payment of money in the order in which the warrant shall be issued. The entry shall be in such manner as to show the number and date of each warrant, the name of the person in whose favor drawn, and for what it was drawn.