2012 Arkansas Code
Title 7 - Elections
Chapter 9 - Initiatives, Referenda, and Constitutional Amendments
Subchapter 4 - -- Disclosure for Matters Referred to Voters
§ 7-9-412 - Reporting the use of state funds to oppose or support a ballot measure.

Any funds appropriated to any state agency, board, or commission that are expended, as prescribed in § 7-9-413, for the purpose of opposing or supporting any initiative, referendum, proposed constitutional amendment, or other measure which is submitted or intended to be submitted to a popular vote at an election, whether or not it qualifies for the ballot, shall be reported to the Legislative Council if the amount exceeds one hundred dollars ($100).