Arkansas Code Title 19. Public Finance § 19-5-1056. Information Technology Reserve Fund

(b)(1) The Information Technology Reserve Fund shall consist of those funds transferred from the Division of Information Systems Revolving Fund in an amount up to the authorized reserve for equipment acquisition as certified by the Chief Fiscal Officer of the State within thirty (30) days following the closing of each fiscal year, any loans which may be received from the Budget Stabilization Trust Fund, and any other moneys which may be provided by law.

(2) The Information Technology Reserve Fund shall be used exclusively for major equipment acquisitions or improvements as set out in § 25-4-122.