(1) All expenses incurred by the Arkansas Department of Transportation under the provisions of this subchapter, including the actual and necessary traveling and other expenses and disbursements incurred while on business of the department, shall be paid from the funds provided for the use of the department.
(2) All costs of operation and maintenance of the department shall be paid by vouchered warrants drawn on the Treasurer of State from appropriations made for such purposes by the General Assembly.
(3) The department shall follow the same procedures used or established by law in writing vouchers, itemizing accounts, in expenses, keeping of records, of salaries, and in general, the cost accounting method of keeping records in the same manner as is prescribed by law for the Arkansas Public Service Commission.