Ark. Code Ann. § 14-23-203: Claims filed with county clerk

(a) Any person, firm, partnership, corporation, or association having a claim against any county of this state for commodities, services, labor, goods and supplies, except sundry supplies used in the administration of the county offices, and materials, equipment, machinery, or any other item of tangible personal property payable from any county fund shall present a claim for payment to the county clerk of the county in the manner and form as is required by law.

(b) The clerk shall keep and maintain journals in which the claims and transfers shall be recorded, as provided in § 14-23-204 , to include a county court claims journal for each fund in which all claims payable from the appropriate fund shall be recorded.