The legal funds referred to in §§ 19-5-101 — 19-5-107 as being eligible for deposit in depositories shall include funds that may come into the hands of treasurers, collectors, commissioners, sheriffs, clerks, and receivers by reason of their official capacities as commissioners.
Legal funds
Ark. Code Ann. § 19-5-102 — under Depositories for Public Funds.
Ark. Code Ann. § 19-5-102