Arkansas Code
Chapter 4 - Division of Information Systems
§ 25-4-121. Division of Information Systems Revolving Fund

(a) There is created and established on the books of the Treasurer of State, the Auditor of State, and the Department of Finance and Administration the Division of Information Systems Revolving Fund.
(b) The Division of Information Systems Revolving Fund shall consist of nonrevenue receipts derived from services provided to various agencies of the federal, state, city, and county governments, and any other moneys which may be provided by law for credit to the Division of Information Systems Revolving Fund.
(c) All revenues received by the Division of Information Systems for providing information technology services shall be deposited into the State Treasury as nonrevenue receipts, there to be used for the maintenance, operation, and improvement of the division.
(d) All revenues received from agencies or other governmental entities for information technology services provided by contracts between the division and outside vendors may be deposited into the State Treasury as refund to expenditures.
(e) Subject to the written approval of the Chief Fiscal Officer of the State upon written application of the division and review by the Legislative Council, the Director of the Division of Information Systems shall have the authority to transfer funds between the Information Technology Reserve Fund established by §§ 19-5-1056 and 25-4-123 and the Division of Information Systems Revolving Fund established under this section for cash management purposes.