Arkansas Code Title 11. Labor and Industrial Relations § 11-10-801. Unemployment Compensation Trust Fund

(1) All the contributions collected under this chapter;

(2) All interest earned upon any money in the Unemployment Compensation Fund;

(3) All property or securities acquired in lieu of contributions or other liabilities to the Unemployment Compensation Fund;

(4) All earnings of property or securities acquired in lieu of contributions or other liabilities;

(5) All moneys recovered on losses sustained by the Unemployment Compensation Fund;

(6) All moneys received from the federal Unemployment Account in the federal Unemployment Trust Fund in accordance with Title XII of the Social Security Act;  1

(7) All moneys credited to this state's account in the federal Unemployment Trust Fund pursuant to section 903 of the Social Security Act;  2

(8) All moneys received for the Unemployment Compensation Fund from any other source;

(9) All moneys received from the United States Government as reimbursements pursuant to section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, Pub. L. No. 91-373;

(10) All moneys received from the administrative assessment under § 11-10-706(c)(4); and

(11) Fifteen percent (15%) of the penalty assessed on all fraudulent overpayments under § 11-10-532(a)(3), the remainder of which shall be credited to the Division of Workforce Services Special Fund.