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.Acts 1883, No. 119, § 2, p. 296; C. & M. Dig., § 8087; Pope's Dig., § 10425; A.S.A. 1947, § 12-1902.
Arkansas Legal Code