Act 671 of 2003, codified at A.C.A. 6-13-618, requires that a local school board designate one of its members to serve as the primary disbursing officer of the district. The board may also designate one board member to serve as an alternate disbursing officer to serve in the absence of the disbursing officer. The resolution designating the disbursing officer must be filed with the county treasurer of the school district and the Director of the office of Finance and Administration of the Department of Finance and Administration.
No warrant or check, other than food service or activity funds, shall be valid in the absence of the signature of the designated disbursing officer, or the designated alternate disbursing officer, and the superintendent of the local district.