Arkansas Code
Subchapter 3 - General Revenue Operating Funds and Fund Accounts
§ 19-5-301. Funds and fund accounts — Generally

There are established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State the general revenue operating funds and fund accounts in this subchapter which shall be used only for those purposes as set out in this subchapter. These funds shall consist of the governmental revenues as set out in this subchapter.