Ark. Code Ann. § 21-7-302: Quarterly statement by Auditor of State

It shall be the duty of the Auditor of State, on the first day of January, March, July, and October to file with the Governor a report and statement showing:

(1) The different amounts of money which, during the preceding quarter, have been charged upon his or her books to the various fiscal officers of the state;

(2) What disbursements or settlements during the quarter have been made by him or her; and

(3) In what manner the disbursements or settlements have been made.