Arkansas Code
Chapter 15 - Property Assessed Clean Energy Act
§ 8-15-118. Revolving fund

(a) A property assessed energy improvement district may maintain a revolving fund to be held in trust by a banking institution chosen by the board of directors of the district separate from any other funds and administered by the board.
(b) A district may transfer into its revolving fund money from any permissible source, including:
(1) Bond revenues;
(2) Contributions; and
(3) Loans.