Arkansas Code
Subchapter 1 - Arkansas Public Service Commission
§ 23-2-108. Costs of operation and maintenance

(a) All costs of operation and maintenance of the Arkansas Public Service Commission shall be paid by vouchered warrants drawn against the General Revenue Fund Account of the State Apportionment Fund in the State Treasury from appropriations made for these purposes by the General Assembly.
(b)
(1) The commission shall designate one (1) of its officers or employees who is familiar with cost accounting methods to keep an accurate record of that part of the cost of operation and maintenance of the commission having to do with matters relating to the regulation of public utilities, such costs hereafter referred to as “utilities costs”.
(2) In a similar manner, that officer or employee shall keep an accurate record of that part of the cost of operation and maintenance of the commission having to do with all matters other than those relating to the regulation of public utilities.