Arkansas Code
Subchapter 2 - Management and Apportionment of Funds Generally
§ 6-20-224. Federal turnback funds

Any federal mineral leasing funds, federal forest reserve funds, federal flood control funds, or any similar turnback funds in the State Treasury for which the eligible county or school district cannot be identified may be transferred to the Division of Elementary and Secondary Education Public School Fund Account and used for any lawful school purpose.