Ark. Code Ann. § 14-15-505: Settlement moneys received or due

(a) It shall be the duty of a clerk of a court of record, at each term thereof, to settle with the sheriff of each county for all moneys received by him or her, or which he or she ought to have collected for the use of the county and which have not been accounted for. He or she shall make out two (2) separate lists of all sums chargeable to any sheriff and payable to any county, specifying on what account, and certify them under the seal of the court.

(b) One (1) of the lists so certified shall be immediately transmitted to the clerk of the county court to which the sums are payable, who shall immediately charge it accordingly, and the other shall be transmitted to the treasurer of the county.