Ark. Code Ann. § 10-3-307

All state agencies, departments, institutions, and offices shall submit to the Legislative Council a budget for their operation in the manner and at the times as requested by the Legislative Council. The Legislative Council shall ascertain the needs of each department of state government and all of its agencies, institutions, and offices; the number of employees required by each of them; and the necessary amount of money from public funds required to carry on the work or functions of any department, agency, institution, and office; and shall before each session of the General Assembly prepare and submit to the General Assembly an itemized budget for each department, agency, office, and institution supported by the state government.