Arkansas Code
Subchapter 2 - Management and Apportionment of Funds Generally
§ 6-20-215. General school fund — Sources generally

The general school fund of any county shall be composed of all money received from the Public School Fund of the state, such fines, penalties, and other money as shall be accrued to the general school fund in accordance with the law, and any appropriation from the general revenue of the county for public school purposes.