Funds and fund accounts — Generally

Ark. Code Ann. § 19-22-101 — under General Revenue Operating Funds and Fund Accounts.

Ark. Code Ann. § 19-22-101

There are created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State the general revenue operating funds and fund accounts in this chapter which shall be used only for those purposes as set out in this chapter. These funds shall consist of the governmental revenues as set out in this chapter.