Arkansas Code
Subchapter 3 - Administration and Enforcement
§ 11-10-321. Employment Security Administration Fund — Deposit and disbursement

(a) All money in the Employment Security Administration Fund shall be deposited, administered, and disbursed in the same manner and under the same conditions and requirements as are provided by law for other special funds in the State Treasury, except that money in the Employment Security Administration Fund shall not be commingled with other state funds but shall be maintained in a separate account on the books of a depository bank.
(b) Disbursements shall be paid out of the Employment Security Administration Fund on requisitions drawn by the Director of the Division of Workforce Services under rules of the director.
(c) All money in the Employment Security Administration Fund, except money received pursuant to the authorization in section 903 of the Social Security Act, shall be expended solely for the purpose and in the amounts found necessary by the United States Secretary of Labor for the proper and efficient administration of the employment security program.