(a) All other appropriations made by the General Assembly which do not come under any of the classifications mentioned in this section shall be considered to be special appropriations and shall be used only for the specific purposes for which such appropriations are made. Except as otherwise provided by law, an agency receiving a special appropriation may not expend funds from any appropriation other than from the special appropriation for the special purpose covered by the special appropriation. 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.
(b) In order to allow for full disclosure of investment transactions, to make available special reports on investment transactions, and to isolate investment expenditures from normal expenditures, the Chief Fiscal Officer of the State is authorized to establish separate appropriation codes for investments and to transfer to such appropriations from the investment line item as established in the agency appropriation acts.
Structure Arkansas Code
Chapter 4 - State Accounting and Budgetary Procedures
Subchapter 5 - Financial Management System
§ 19-4-501. General requirements
§ 19-4-502. Duties of Chief Fiscal Officer of the State generally
§ 19-4-503. Deposit of funds into State Treasury
§ 19-4-504. Requisites of system
§ 19-4-506. Accounting and reporting capabilities
§ 19-4-507. Fund accounting systems
§ 19-4-517. Interim and annual financial reports
§ 19-4-519. Appropriations code manual
§ 19-4-520. Classification of appropriations
§ 19-4-521. Personal services — Definition
§ 19-4-522. Maintenance and general operation
§ 19-4-523. Grants, assistance, and special aid
§ 19-4-524. Construction and permanent improvements
§ 19-4-525. Special appropriations
§ 19-4-527. Authority of Treasurer of State to use certain funding for operations