Arkansas Code Title 6. Education § 6-13-618. Organization--Disbursing officer

(1) One (1) of their number president;

(2) One (1) of their number vice president;  and

(3) A secretary who may be, but need not be, a member of the board of directors.

(b)(1) By resolution adopted by majority vote, the board of directors shall designate one (1) of its members who shall serve as the primary board of directors disbursing officer of the school district.

(2) In addition, the board of directors may designate one (1) or more board members as an alternate board of directors disbursing officer or officers in the absence of the designated primary board of directors disbursing officer.

(3) Such a resolution must be filed with the county treasurer and the Secretary of the Department of Finance and Administration.

(1) That of the designated board member serving as disbursing officer for the school district or the designated alternate;  and

(2) That of the superintendent of the school district.