Ark. Code Ann. § 19-5-940: Workers' Compensation 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 "Workers' Compensation Revolving Fund".

(b) The Workers' Compensation Revolving Fund shall consist of employer workers' compensation benefits contributions made under § 19-5-806 and temporary loans from the Budget Stabilization Trust Fund received under § 19-5-808 .

(c) These funds shall be used to pay workers' compensation benefits awarded to state employees by the Workers' Compensation Commission and for such other purposes as may be authorized by law.