Ark. Code Ann. § 19-5-949: Children's Trust 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 "Children's Trust Fund".

(b) The fund shall consist of those special revenues as specified in § 19-6-301 (189) and moneys received from the United States Government, other governments, or persons or any other entities that do not obligate the State of Arkansas, there to be used by the Department of Human Services.