Arkansas Code Title 14. Local Government § 14-305-106. Funding of unpaved road projects

(a)(1) Donations from private entities and funding or in-kind goods and services committed by the county proposing the unpaved road project shall equal at least fifty percent (50%) of the estimated total costs of the proposed unpaved road project.

(2) In-kind goods and services committed by the county may include without limitation labor, equipment use, materials, and services.