Ark. Code Ann. § 20-30-107: Disposition of funds

(a) All fees and fines levied and collected under this chapter are declared to be special revenues and shall be deposited into the State Treasury to be credited to the Public Health Fund.

(b) Subject to such rules as may be implemented by the Chief Fiscal Officer of the State, the disbursing officer for the Department of Health may transfer all unexpended funds relative to swimming pools that pertain to fees collected, as certified by the Chief Fiscal Officer of the State, to be carried forward and made available for expenditures for the same purpose for any following fiscal year.