Ark. Code Ann. § 25-28-105

Disbursement of funds authorized by this chapter shall be limited to the appropriation for the agency being transferred and funds made available by law for the support of such appropriations. The restrictions of the Arkansas Procurement Law, § 19-11-201, the General Accounting and Budgetary Procedures Law, § 19-4-101, the Revenue Stabilization Law, § 19-5-101 et seq., the Regular Salary Procedures and Restrictions Act, § 21-5-101, or their successors, and other fiscal control laws of this state, where applicable, and rules promulgated by the Department of Finance and Administration, as authorized by law, shall be strictly complied with in disbursement of those funds.