Ark. Code Ann. § 6-65-204: Disbursing agent - Drawing vouchers

(a) In view of the uncertainty as to the maximum amount of funds to be realized from tax sources, the disbursing agent is directed to inform himself or herself at all times as to the condition of the cash balance to the credit of his or her institution.

(b) No voucher shall be drawn unless at the time of its execution there is sufficient credit on the Treasurer of State's books to pay the voucher when converted into a warrant and all other warrants previously issued in pursuance of vouchers executed by the disbursing agent.