The Treasurer of State shall be responsible for all moneys and evidences of value in his or her hands from fees and emoluments of office, in the same manner as for the other public moneys, and shall disburse the same only in such manner as may be prescribed by law.
Treasurer of State's fiscal responsibility
Ark. Code Ann. § 21-7-202 — under Accounting and Reporting.
Ark. Code Ann. § 21-7-202