Ark. Code Ann. § 19-5-302 (2026)

The State General Government Fund shall consist of the following fund accounts and funds made available for the support of the various departments of government as set out below and shall be used for the same purposes as set out for the following fund accounts:

1. Division of Correction Inmate Care and Custody Fund Account.
   1. The Division of Correction Inmate Care and Custody Fund Account shall be used for the maintenance, operation, and improvement of the Division of Correction required in carrying out those powers, functions, and duties relating to nonfarm or crop-producing programs as established by law.
   2. The Division of Correction Inmate Care and Custody Fund Account shall consist of:
      1. Those general revenues as may be provided by law;
      2. Nonrevenue income derived from services provided by the inmate care and custody program;
      3. Excess farm profits as may be provided by law; and
      4. Any other funds provided by law, including federal reimbursements received for eligible expenditures by the various programs of the Division of Correction from appropriations made payable from the Division of Correction Inmate Care and Custody Fund Account;
2. Department of the Military Fund Account.
   1. The Department of the Military Fund Account shall be used for the maintenance, operation, and improvement of the Department of the Military required in carrying out the powers, functions, and duties as set out in the Military Code of Arkansas, Title 12, Chapters 60-64, or other duties imposed by law upon the State Militia, Department of the Military, and the Arkansas Wing of the Civil Air Patrol, which was separated from the Department of Public Safety [abolished] by Acts 1981, No. 45, §§ 4 and 5.
   2. The Department of the Military Fund Account shall consist of:
      1. Those general revenues as may be provided by law;
      2. Nonrevenue income derived from services provided by the Department of the Military; and
      3. Any other funds as may be provided by law.
   3. Federal reimbursement funds received on account of eligible expenditures by the State Militia or the Department of the Military shall be deposited into the Special Military Fund established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State, there to be used as may be provided by law;
3. Parks and Tourism Fund Account.
   1. The Parks and Tourism Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Parks, Heritage, and Tourism as created by § 25-43-1301, or other duties imposed by law upon the State Parks Division and the Tourism Division, the State Parks, Recreation, and Travel Commission, or upon any state park of Arkansas.
   2. The Parks and Tourism Fund Account shall consist of:
      1. Those general revenues as may be provided by law;
      2. Nonrevenue income derived from services provided by the various divisions of the State Parks Division and the Tourism Division; and
      3. Any other funds that may be provided by law.
   3. Funds received by the various state parks under the direction of the Department of Parks, Heritage, and Tourism which are not required to be deposited into the State Treasury shall be deposited into banks, there to be disbursed as may be appropriated by the General Assembly or to be used as may be otherwise provided by law;
4. Division of Environmental Quality Fund Account.
   1. The Division of Environmental Quality Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Environmental Quality in carrying out the powers, functions, and duties as set out in Title 8, Chapters 1-10, or other duties imposed by law.
   2. The Division of Environmental Quality Fund Account shall consist of:
      1. Those general revenues as may be provided by law;
      2. Such funds received from the Arkansas State Game and Fish Commission and from the Oil and Gas Commission as may be provided by law;
      3. Nonrevenue income derived from services provided by the Division of Environmental Quality; and
      4. Any other funds provided by law;
5. Arkansas Economic Development Commission Fund Account.
   1. The Arkansas Economic Development Commission Fund Account shall be used for the maintenance, operation, and improvement required by the Arkansas Economic Development Commission and the Arkansas Economic Development Council in carrying out the powers, functions, and duties as set out in §§ 15-4-101, 15-4-102, 15-4-201 — 15-4-204, 15-4-206, 15-4-209 — 15-4-212, 15-4-501 — 15-4-524, and 15-10-201 — 15-10-206, or other duties imposed by law upon the Arkansas Economic Development Commission or the Arkansas Energy Office of the Division of Environmental Quality.
   2. The Arkansas Economic Development Commission Fund Account shall consist of:
      1. Those general revenues as may be provided by law;
      2. Nonrevenue income derived from services performed by the various divisions of the Arkansas Economic Development Council; and
      3. Any other funds that may be provided by law;
6. Division of Higher Education Fund Account.
   1. The Division of Higher Education Fund Account shall be used for the maintenance, operation, and improvement required by the Division of Higher Education in carrying out the duties imposed by law upon the Arkansas Higher Education Coordinating Board or the Commission on Coordination of Educational Finance, which was transferred to the Arkansas Higher Education Coordinating Board and to the Department of Higher Education, under the provisions of § 25-7-101.
   2. The Division of Higher Education Fund Account shall consist of:
      1. Those general revenues as may be provided by law;
      2. Federal reimbursement on account of eligible expenditures made by the Division of Higher Education;
      3. Nonrevenue income derived from services provided by the Division of Higher Education; and
      4. Any other funds provided by law.
   3. Proceeds derived from the repayment of loans, grants, or scholarships funded by the Higher Education Grants Fund Account shall be deposited into the State Treasury fund from which it originated;
7. Department of Labor and Licensing Fund Account.
   1. The Department of Labor and Licensing Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Labor and Licensing in carrying out those powers, functions, and duties imposed by law upon the Secretary of the Department of Labor and Licensing or the Department of Labor and Licensing, or upon the State Mine Inspector as set out in § 11-7-201 et seq., or any other duties that may be imposed by law upon the Department of Labor and Licensing which was transferred to the Department of Labor and Licensing by § 25-12-101.
   2. The Department of Labor and Licensing Fund Account shall consist of:
      1. Those general revenues as may be provided by law; and
      2. Any other funds as may be provided by law, including federal reimbursement received on account of eligible expenditures by the various programs of the Department of Labor and Licensing operating from and having appropriations made payable from the Department of Labor and Licensing Fund Account;
8. Livestock and Poultry Fund Account.
   1. The Livestock and Poultry Fund Account shall be used for the maintenance, operation, and improvement of the Arkansas Livestock and Poultry Commission, which was separated from the Department of Commerce [abolished] by Acts 1981, No. 867, § 1, in carrying out the functions, powers, and duties as set out in § 2-33-101 et seq., or other duties imposed by law upon the Arkansas Livestock and Poultry Commission.
   2. The Livestock and Poultry Fund Account shall consist of:
      1. Those general revenues as may be provided by law; and
      2. Any other funds provided by law;
9. Miscellaneous Agencies Fund Account.
   1. The Miscellaneous Agencies Fund Account may be used for the state's membership in regional or national associations, grants to certain organizations, and maintenance, operations, and improvements of appropriation units as may be authorized by the General Assembly.
   2. The Miscellaneous Agencies Fund Account shall consist of:
      1. Those general revenues as may be provided by law;
      2. Nonrevenue income derived from services provided by the various agencies and programs funded from the Miscellaneous Agencies Fund Account;
      3. Federal reimbursement received on account of eligible expenditures of the various agencies and programs receiving primary support from the Miscellaneous Agencies Fund Account;
      4. Those special revenues as specified in subdivision (233) and that portion of subdivision (201) in § 19-6-301 of the Revenue Classification Law, § 19-6-101 et seq.;
      5. That portion of forfeited registration fees for beer kegs sold for off-site consumption; and
      6. Civil penalties paid or recovered as set out in § 2-24-108(d)(2).
   3. If there are not sufficient funds available in the Miscellaneous Agencies Fund Account to support the amounts appropriated from the Miscellaneous Agencies Fund Account, the Chief Fiscal Officer of the State shall determine the amount of moneys to be made available for each of the appropriations made from the Miscellaneous Agencies Fund Account, after having first provided full funding for all national and regional association dues;
10. Division of Arkansas Heritage Fund Account. The Division of Arkansas Heritage Fund Account shall consist of those general revenues as provided by law for the Division of Arkansas Heritage and shall be used for the maintenance, operation, and improvement of the Division of Arkansas Heritage;
11. Higher Education Grants Fund Account.
    1. The Higher Education Grants Fund Account shall be used for the:
       1. State's contribution for tuition support for Arkansas students attending out-of-state schools in dentistry, optometry, veterinary, podiatry, osteopathy, and chiropractic; and
       2. Disbursement of funds for the Arkansas Academic Challenge Scholarship Program — Part 2, and other various scholarship, loan, and grant programs as authorized by law and administered by the Division of Higher Education or other state agencies made disbursing agents by the General Assembly from the Higher Education Grants Fund Account.
    2. The Higher Education Grants Fund Account shall consist of transfers from the Private Career School Student Protection Trust Fund under § 6-51-607 and those general revenues and any other funds as may be provided by law;
12. Division of Community Correction Fund Account.
    1. The Division of Community Correction Fund Account shall be used for the maintenance, operation, and improvement of the Division of Community Correction required in carrying out those powers, functions, and duties as established by law.
    2. The Division of Community Correction Fund Account shall consist of:
       1. Those general revenues as may be provided by law;
       2. Nonrevenue income derived from services provided by the probation, parole, and community correction program; and
       3. Any other funds provided by law, including federal reimbursements received for eligible expenditures by the various programs of the Division of Correction from appropriations made payable from the Division of Community Correction Fund Account;
13. [Repealed.]
14. Department of Agriculture Fund Account.
    1. The Department of Agriculture Fund Account shall be used for the maintenance, operation, and improvement required by the Department of Agriculture in carrying out those powers, functions, and duties imposed by law upon the Secretary of the Department of Agriculture as set out in Title 25, Chapter 38, or any other duties that may be imposed by law upon the Department of Agriculture which were transferred to the Department of Agriculture under the provisions of §§ 25-38-206 and 25-38-211.
    2. The Department of Agriculture Fund Account shall consist of:
       1. Those general revenues as may be provided by law;
       2. Nonrevenue income derived from services provided by the various divisions of the Department of Agriculture;
       3. Federal reimbursement received on account of eligible expenditures by the various programs of the Department of Agriculture operating from and having appropriations made payable from the Department of Agriculture Fund Account; and
       4. Any other funds as may be provided by law.

History. Acts 1973, No. 750, § 6; 1975, No. 868, §§ 4-7; 1977, No. 955, §§ 7-11; 1979, No. 1115, §§ 2, 9; 1981, No. 938, §§ 4-6; 1983, No. 801, § 9; 1985, No. 888, § 7; A.S.A. 1947, § 13-521; Acts 1989, No. 629, §§ 2, 3, 9; 1993, No. 324, § 3; 1993, No. 728, § 40; 1993, No. 911, § 10; 1993, No. 953, § 16; 1993, No. 1073, § 1; 1995, No. 158, § 22; 1995, No. 455, § 1; 1995, No. 1163, §§ 3-5, 28, 29; 1997, No. 156, § 3; 1997, No. 540, § 41; 1997, No. 1248, §§ 4, 5; 1999, No. 646, § 57; 1999, No. 935, § 6; 1999, No. 1164, § 157; 1999, No. 1323, § 48; 1999, No. 1463, §§ 2, 29; 1999, No. 1508, § 8; 2001, No. 577, § 2; 2001, No. 1646, §§ 2, 20; 2001, No. 1800, § 3; 2003 (1st Ex. Sess.), No. 25, § 15; 2003 (1st Ex. Sess.), No. 55, § 24; 2005, No. 2282, § 9; 2005, No. 2316, § 9; 2007, No. 1032, §§ 2, 3; 2007, No. 1201, §§ 2, 3; 2010, No. 297, § 3; 2011, No. 856, § 2; 2011, No. 1095, § 1; 2011, No. 1115, § 1; 2015, No. 1144, §§ 3, 4; 2015, No. 1145, §§ 3, 4; 2016, No. 242, § 2; 2016, No. 270, § 2; 2016 (3rd Ex. Sess.), No. 2, § 124; 2016 (3rd Ex. Sess.), No. 3, § 124; 2017, No. 707, § 49; 2017, No. 1083, §§ 2, 3; 2017, No. 1127, §§ 2, 3; 2019, No. 755, § 8; 2019, No. 873, § 23; 2019, No. 910, §§ 977-984; 2019, No. 1091, § 4.

A.C.R.C. Notes. Acts 2013, No. 263 § 2, provided: “FUNDING TRANSFER. There is hereby established a separate account within the Department of Correction Inmate Care and Custody Fund Account to be known as the ‘Straight Time Compensation Account’', which shall be used exclusively for straight time compensation. Immediately upon the effective date of this Act, the Department of Correction, with prior review and approval of the Chief Fiscal Officer of the State, shall have the authority to transfer funding between this account and the Holiday Compensation Account of the Department of Correction Inmate Care and Custody Fund Account as established by Section 2 of Act 240 of 2012.”

Identical Acts 2015, Nos. 1144 and 1145, § 1, provided: “The purpose of this act is to amend the Revenue Stabilization Law.”

Identical Acts 2015, Nos. 1144 and 1145, § 11, provided: “DUPLICATE ACTS. If HB 1548 and SB 689 of the 2015 Regular Session of the 90th General Assembly are both enacted and adopted by the 90th General Assembly in identical form, then the last Act passed or latest expression shall supersede the other.”

Acts 2016, No. 226, § 44, provided: “CARRY FORWARD — INDUSTRY TRAINING PROGRAM. Any unexpended balance of funds for the Industry Training Program in the Arkansas Economic Development Commission Fund Account which remain at the close of each state fiscal year shall be carried forward to the next state fiscal year to be used for the same intent and purposes as set forth in law.

“Any carry forward of unexpended balance of funding as authorized herein, may be carried forward under the following conditions:

“(1) Prior to June 30, 2015 the Agency shall by written statement set forth its reason(s) for the need to carry forward said funding to the Department of Finance and Administration Office of Budget;

“(2) The Department of Finance and Administration Office of Budget shall report to the Arkansas Legislative Council all amounts carried forward by the September Arkansas Legislative Council or Joint Budget Committee meeting which report shall include the name of the Agency, Board, Commission or Institution and the amount of the funding carried forward, the program name or line item, the funding source of that appropriation and a copy of the written request set forth in (1) above;

“(3) Each Agency, Board, Commission or Institution shall provide a written report to the Arkansas Legislative Council or Joint Budget Committee containing all information set forth in item (2) above, along with a written statement as to the current status of the project, contract, purpose etc. for which the carry forward was originally requested no later than thirty (30) days prior to the time the Agency, Board, Commission or Institution presents its budget request to the Arkansas Legislative Council/Joint Budget Committee; and

“(4) Thereupon, the Department of Finance and Administration shall include all information obtained in item (3) above in the budget manuals and/or a statement of non-compliance by the Agency, Board, Commission or Institution.

“The provisions of this section shall be in effect only from July 1, 2016 through June 30, 2017.”

Acts 2016, No. 236, § 23, provided: “REFUND TO EXPENDITURES. Proceeds derived from the repayment of loans, grants, or scholarships funded by the Higher Education Grants Fund Account shall be deposited into the State Treasury fund from which it originated.

“The provisions of this section shall be in effect only from July 1, 2016 through June 30, 2017.”

Identical Acts 2016, Nos. 242 and 270, § 1, provided: “The purpose of this act is to amend the Revenue Stabilization Law.”

Identical Acts 2016, Nos. 242 and 270, § 7, provided: “DUPLICATE ACTS. If HB1141 and SB129 of the 2016 Fiscal Session of the 90th General Assembly are both enacted and adopted by the 90th General Assembly in identical form, then the last Act passed or latest expression shall supersede the other.”

Identical Acts 2016 (3rd Ex. Sess.), Nos. 2 and 3, § 1, provided:

“(a) The General Assembly finds:

“(1) State government provides vital functions that impact the lives of Arkansas citizens on a daily basis;

“(2) While these functions are important, it is equally important to ensure that state government operates efficiently and effectively to eliminate unnecessary spending of tax dollars and provide timely and quality services to Arkansas citizens; and

“(3) Issues such as the administrative organization of a governmental entity, the appointment structure of a governmental entity's governing board, and extraneous duties assigned to governmental entities hamper the operation of state government and result in unnecessary expenses and delays in the provision of state services.

“(b) It is the intent of this act to amend provisions of law applicable to certain agencies, task forces, committees, and commission to promote efficiency and effectiveness in the operations of state government as a whole.”

Identical Acts 2017, No. 1083 and 1127, § 1, provided: “The purpose of this act is to amend the Revenue Stabilization Law.”

Identical Acts 2017, No. 1083 and 1127, § 24, provided: “DUPLICATE ACTS. If HB1548 and SB295 of the 2017 Regular Session of the 91st General Assembly are both enacted and adopted by the 91st General Assembly in identical form, then the last Act passed or latest expression shall supersede the other.”

Publisher's Notes. As to Acts 1981, No. 45, §§ 4 and 5, see Publisher's Notes to § 12-61-101. As to Acts 1981, No. 867, § 1, see Publisher's Notes to § 2-33-101.

Amendments. The 2003 (1st Ex. Sess.) amendment by No. 25 added (14).

The 2003 (1st Ex. Sess.) amendment by No. 55 rewrote (10).

The 2005 amendment by identical acts Nos. 2282 and 2316 rewrote present (9)(C).

The 2007 amendment by identical acts Nos. 1032 and 1201 added (9)(B)(iv) and (v), made a related change; and added (14).

The 2010 amendment added “and ensured…allocation provided by law” at the end of (9)(C).

The 2011 amendment by acts Nos. 856, 1095, and 1115 substituted “Arkansas Economic Development Commission” for “Department of Economic Development” in two places in (5)(A) and in the introductory language of (5)(B).

The 2015 amendment by identical acts Nos. 1144 and 1145 added “including federal reimbursements received for eligible expenditures by the various programs of the Department of Correction from appropriations made payable from the fund account” in (1)(B)(iv) and (12)(B)(iii).

The 2016 amendment by identical acts Nos. 242 and 270 added (9)(B)(vi).

The 2016 (3rd Ex. Sess.) amendment by identical acts Nos. 2 and 3 deleted “the Arkansas History Commission” following “Advisory Commission” in (3)(A).

The 2017 amendment by No. 707, in (9)(C), substituted “Department of Transportation” for “State Highway and Transportation Department”, and substituted “under” for “pursuant to”.

The 2017 amendment by identical acts Nos. 1083 and 1127 deleted “and ensured that the appropriations made for the Arkansas State Highway and Transportation Department for road and bridge repair and maintenance are funded pursuant to the maximum funding allocation provided by law” at the end of (9)(C); and repealed (13).

The 2019 amendment by No. 755 inserted “transfers from the Private Career School Student Protection Trust Fund under § 6-51-607 and” in (11)(B).

The 2019 amendment by No. 873 added (6)(C).

The 2019 amendment by No. 910 rewrote (1), (2), (3), (4), (7), (10), (12), and (14) to conform the state department names; in (3)(A) substituted “25-43-1301” for “23-13-101”; and rewrote (4)(A).

The 2019 amendment by No. 1091 deleted “the Prairie Grove Battlefield State Park Advisory Commission” before “or upon any state park” in (3)(A).