Ark. Code Ann. § 19-5-955: Special Needs Trust 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 "Special Needs Trust Revolving Fund".

(b) The fund shall consist of all moneys received from individuals who establish or maintain eligibility for benefits under a medical assistance program, but possess income or resources in excess of established federal eligibility requirements, and moneys received from any other source and interest income, there to be used for implementing the provisions of § 20-77-701 et seq.