Ark. Code Ann. § 12-61-110: Property and finance officer

(a) After consulting with the Adjutant General, the Governor shall appoint, designate, and detail, subject to the approval of the Secretary of the Army and confirmation by the Senate, an officer of the National Guard as the property and finance officer for the United States.

(b) He or she shall be a citizen of the United States, a resident of Arkansas, and shall have served on the active list as a commissioned officer of either the Army, Navy, Marine Corps, Air Force, or the National Guard of this state.

(c) He or she shall receive and account for all funds and property belonging to the United States in possession of the Arkansas National Guard and shall make such disbursements, returns, and reports as may be required by the Secretary of the Army.

(d) Before entering upon the performance of his or her duties, he or she shall be required to give good and sufficient bond to the United States in an amount determined by the Secretary of the Army for the faithful performance of his or her duties and for the safekeeping and proper disposition of the federal property and funds entrusted to him or her.