(a)
(1) Revenue generated under §§ 12-10-318 and 12-10-326 and transferred from the Arkansas Emergency Telephone Services Board or the Arkansas Public Safety Trust Fund to the Arkansas 911 Board shall be used only for reasonably necessary costs that enhance, operate, and maintain 911 service in the State of Arkansas under the direction of the Arkansas 911 Board.
(2) Reasonably necessary costs shall be determined by the Arkansas 911 Board and include the following:
(A) The engineering, installation, and recurring costs necessary to implement, operate, and maintain a 911 telephone system;
(B) The costs necessary for forwarding and transfer capabilities of calls from the public safety answering point to dispatch centers or to other public safety answering points;
(C) Engineering, construction, lease, or purchase costs to lease, purchase, build, remodel, or refurbish a public safety answering point and for necessary emergency and uninterruptable power supplies for the public safety answering point;
(D) Personnel costs, including salary and benefits, of each position charged with supervision and operation of the public safety answering point and system;
(E) Purchase, lease, operation, and maintenance of consoles, telephone and communications equipment owned or operated by the political subdivisions and physically located within and for the use of the public safety answering point, and radio or microwave towers and equipment with lines that terminate in the public safety answering point;
(F) Purchase, lease, operation, and maintenance of computers, data processing equipment, associated equipment, and leased audio or data lines assigned to and operated by the public safety answering point for the purposes of coordinating or forwarding calls, dispatch, or recordkeeping of 911 calls;
(G) Supplies, equipment, public safety answering point personnel training, vehicles, and vehicle maintenance, if such items are solely and directly related to and incurred by the political subdivision in mapping, addressing, and readdressing for the operation of the public safety answering point; and
(H) Training costs and all costs related to training under this subchapter.
(3) This subsection does not authorize a political subdivision to purchase emergency response vehicles, law enforcement vehicles, or other political subdivision vehicles from such funds.
(b) Expenditure of revenue distributed by the Arkansas 911 Board for purposes not identified in this section is prohibited.
(c) Failure to comply with this section may result in the Arkansas 911 Board's withholding funds from the public safety answering point's quarterly funding distribution.
(d) Appropriations of funds from any source other than §§ 12-10-318, 12-10-321, and 12-10-326 may be expended for any purpose and may supplement the authorized expenditures of this section and may fund other activities of the public safety answering point not associated with the provision of emergency services.