Ark. Code Ann. § 6-43-217

The funds arising from the sale of articles made at the school by student labor shall be used as a contingency fund by the Superintendent of the Arkansas School for the Blind, under the direction of the Board of Trustees of the Arkansas School for the Blind, for the purpose of paying for postage, freight, expressage, telegraph and telephone tolls, emergencies, medicines, and such other purposes as the board of trustees may direct, and the superintendent shall submit an itemized statement of receipts and expenditures from this fund to the board of trustees at its monthly meetings.