Ark. Code Ann. § 19-5-1068: County Road Construction and Maintenance Revolving Fund

(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the "County Road Construction and Maintenance Revolving Fund".

(b) The County Road Construction and Maintenance Revolving Fund shall consist of moneys transferred from the Budget Stabilization Trust Fund from time to time, not to exceed the amount as set out in § 27-72-317 , there to be used for making advance transfers to the several county highway funds, state-aid road funds, federal-aid secondary road funds, and all other provisions of county road construction assistance as administered by the Chief Fiscal Officer of the State, as set out in §§ 27-72-301 , 27-72-305 , 27-72-312 , 27-72-313 , 27-72-315 , and 27-72-317 - 27-72-319 .