Ark. Code Ann. § 15-14-107

The Arkansas Retirement Community Program Fund Account is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State and shall be funded by the fees collected under § 15-14-104. All moneys collected under the account shall be deposited into the State Treasury to the credit of the account as special revenues. Moneys in the account may be appropriated to the Arkansas Institute for Economic Advancement of the University of Arkansas at Little Rock only for the purposes of this chapter, including the payment of administrative and personnel costs of the Arkansas Association of Development Organizations connected with administering the Arkansas Retirement Community Program.