Ark. Code Ann. § 27-101-408: Marine sanitation funds

(a) All fees and fines levied and collected under the provisions of this subchapter are declared to be special revenues and shall be deposited into the State Treasury to be credited to the Marine Sanitation Fund to be used only for the administration of this subchapter.

(b) Subject to rules that may be implemented by the Chief Fiscal Officer of the State, the disbursing officer for the Department of Health is authorized to transfer all unexpended funds relative to marine toilets and marine sanitation systems that pertain to fees or fines 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.