Arkansas Code Title 11. Labor and Industrial Relations § 11-9-906. Vesting money in corporation

(a) Moneys collected by the Workers' Compensation Commission and disbursed to each corporation shall be vested in the corporation and shall not be deemed state property and shall not be subject to appropriation by the General Assembly.

(b) Each corporation shall annually submit to an audit by an independent certified public accountant, and a copy of the audit report shall be transmitted to the commission.