Ark. Code Ann. § 26-79-103: Account of money collected

It shall be the duty of the county treasurer to:

(1) Keep a separate account of all moneys received on account of the road and bridge tax, receipting therefor to the county collector; and

(2) Annually, at the proper term of the county court, present the county treasurer's accounts for settlement for all moneys received and disbursed on account of roads and bridges in the same manner as the other county receipts and expenditures are settled.