Ark. Code Ann. § 27-70-102: Certification of amounts due - Distribution

(a) The Arkansas Department of Transportation, through the Director of State Highways and Transportation, is authorized to certify to the Treasurer of State, Auditor of State, and the Chief Fiscal Officer of the State any amount that is due the department from a city or county of this state.

(b) Upon certification, the Treasurer of State, Auditor of State, and the Chief Fiscal Officer of the State shall record and transfer the amount so certified from the funds next to be distributed to the designated city or county, under the provisions of the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., to the fund designated by the department. The amount may be a lump sum or in installments, as instructed by the department.