Disbursing officers

Ark. Code Ann. § 19-4-1201 — under GENERAL ACCOUNTING AND BUDGETARY PROCEDURES.

Ark. Code Ann. § 19-4-1201

(a) For the purpose of compliance with this subchapter, the following are designated as disbursing officers:(1) The executive head of each state department;(2) The executive head, or superintendent, of each state institution; and(3) The executive secretary of each board or commission having such an officer.

(1) The executive head of each state department;

(2) The executive head, or superintendent, of each state institution; and

(3) The executive secretary of each board or commission having such an officer.

(b) The board having charge of any institution may designate any other full-time employee to act instead of the executive head, and the executive head of any other agency may designate any other full-time employee to act in his or her stead.

(c) Disbursing officers under this section shall furnish bond to the state in the manner provided by law.