Arkansas Code
Subchapter 5 - Financial Management System
§ 19-4-520. Classification of appropriations

(a)
(1) For the purpose of establishing the proper accounts, for budgetary control, for accounting, and for other provisions of this chapter, the appropriations of the General Assembly shall be classified under one (1) or more of the classifications prescribed in §§ 19-4-521 — 19-4-525.
(2) The purposes for which these appropriations may be used are defined as prescribed in §§ 19-4-521 — 19-4-525, but not necessarily limited thereto.

(b) However, the state's financial management system may invoke additional budget control using features of the system that are in addition to the appropriations of the General Assembly.

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