Ark. Code Ann. § 15-71-109: Oil and Gas Commission Fund - Payment of commission vouchers

(a) All moneys collected under this act, except the first four and one-half (41/2) mills on gas assessments levied each fiscal year until July 1, 2023, under § 15-71-107(b)(2)(A)(i) , when paid to the Treasurer of State, shall be deposited to the credit of the Oil and Gas Commission Fund.

(b) The Auditor of State is directed to honor vouchers drawn by the Chair of the Oil and Gas Commission or the disbursing agent designated by the Oil and Gas Commission, and the Treasurer of State is directed to pay warrants so issued. Nothing herein shall be construed to authorize the payment of any voucher unless the voucher has been audited prior to payment, as provided by law.