Arkansas Code
Subchapter 5 - State Treasury Management Law
§ 19-3-505. Disposition of moneys received by Treasurer of State

(a)
(1) The Treasurer of State shall issue receipts to depositors of moneys into the State Treasury.
(2) On the day of receipt or as soon as practical, the moneys shall be credited to the appropriate fund as provided by law.

(b)
(1) After credit to the appropriate funds, the moneys shall be:
(A) Commingled with all other moneys in the State Treasury; and
(B) Deposited into bank depositories to the credit of the account of the Treasurer of State or invested as prescribed in this subchapter.

(2) This subsection does not prohibit the Treasurer of State from keeping cash of the State Treasury in the Treasurer of State's office in reasonable amounts necessary for the transaction of the day-to-day business of the office with persons and firms other than bank depositories.