AR Code § 25-17-102 (2020)
2020 Arkansas Code|Title 25 - State Government|Chapter 17 - Management Of State Institutions|Subchapter 1 - General Provisions|§ 25-17-102. Allowance of claims against state charitable and educational institutions

 (a) It shall be unlawful for any board of trustees created under the laws of this state, when the duties of the board are to manage any of the charitable and educational institutions supported wholly or in part by this state, to allow any greater sum for any account, claim, or demand against the state than the amount actually due in lawful money of the United States, according to the legal, ordinary, and customary compensation for services rendered, materials furnished, and salaries or fees of officers, trustees, attendants, or servants.  (b)  (1) Before any account, claim, or demand whatever shall be allowed by any board of trustees, that board shall require a person or his or her legal representative who claims it to be due to attach to the account, claim, or demand an affidavit at the expense of the claimant, that:  (A) The account, claim, or demand is just and correct and no part thereof has been previously paid;  (B) The services charged for or materials furnished, as the case may be, were actually rendered or furnished and the charge made does not exceed the amount allowed by law or the customary charges for similar services or materials;  (C) The account, claim, or demand is not enlarged, enhanced, or otherwise made greater in consequence or by reason of any estimated wrongs, whether supposed or real, arising by reason of any previous contract.    (2) The allowed claim or demand with affidavit attached thereto shall be filed with the Auditor of State and kept in his or her office, subject to inspection by any member of the grand jury of the county or prosecuting attorney of the circuit court.    (c) The General Assembly shall provide a joint committee every two (2) years, whose duty it shall be to examine the accounts thoroughly, together with all allowances made on account of the claims and report them to each branch of the General Assembly.  (d)  (1) In all cases, the board of trustees shall require an itemized account of any claim presented to them for allowance, sworn to as required in subsection (b) of this section, and may in all cases require satisfactory evidence, in addition thereto, of the correctness of the account.  (2) The board of trustees may examine the parties and witnesses on oath touching the correctness of the account and shall have the power to compel the production of all books, accounts, papers, and documents which may be necessary in the investigation of any matter coming properly before them and within their jurisdiction.    (e)  (1) The board of trustees is prohibited from auditing, approving, or allowing any claim not specifically allowed the claimant by law or contracted for by the board in strict pursuance of the statutes.  (2) The Auditor of State is prohibited from drawing his or her warrant on the Treasurer of State in payment of any claim or demand against the charitable or educational institutions unless the claim or demand shall be itemized and verified as required by subsection (b) of this section, approved and ordered paid by a majority of the board of trustees, and filed in the office of the Auditor of State.  (3) No claim or demand shall be paid unless there is an unexpended appropriation previously made to pay it.