The quorum court of any county is authorized to place all funds about which there is a doubt as to their proper application to the credit of the general school fund in the county treasury. These funds shall be apportioned by the county treasurer among the school districts of the county based upon the average daily membership of each school district.
General school fund — Funds of doubtful application
Ark. Code Ann. § 6-20-217 — under Finances.
Ark. Code Ann. § 6-20-217