Ark. Code Ann. § 25-16-612: Balancing books at end of term of appropriation

It shall be the duty of the Treasurer of State, on the receipt of the report of the Auditor of State provided for in § 25-16-515 , to bring down a balance to the credit of each appropriation sufficient to cover the warrants issued and not paid during the term for which the appropriation was made, and, after the credits are given and books balanced, the balance shall then be covered into the State Treasury.