(a) It shall be the duty of the officer in charge of each agency, department, commission, or board of the State of Arkansas, immediately upon the death of any employee thereof, to cause to be ascertained the number of days of vacation which have accrued and which have not been taken by such employee and to cause the preparation of a voucher or other document which shall direct the payment of a sum which is determined by multiplying the number of unused accrued vacation days by the daily rate of pay which was being paid to such deceased employee as of the date of his or her death.
(b) The Auditor of State or other authorized disbursing officer of any agency, department, commission, or board shall prepare a check, draft, or other negotiable instrument made payable to the estate of the decedent.