(a) All persons who shall sell any goods, wares, merchandise, or supplies of any character for the use of the University of Arkansas or any of its departments, or who shall perform any services for the university or any of its departments the costs for which shall be charged against the university shall be required at the end of each month, or more often, to present to the financial officer of the university an itemized account.
(b)
(1) The claimant or his or her agent shall append to his or her demand an affidavit of its justice, which shall be immediately examined by the financial officer of the university.
(2) If found correct, the claim shall forthwith be marked correct and shall then be forwarded by the financial officer of the university to the Auditor of State, and filed by him or her, and he or she shall draw his or her warrant on the Treasurer of State for such sum due, which shall be paid by the Treasurer of State out of any funds appropriated for the purpose.
(c) All accounts filed for goods or supplies furnished shall be made in duplicate and in itemized form, and a copy shall be retained in the office of the financial officer of the university. Another copy shall be filed with the Auditor of State as a permanent record.
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