Ark. Code Ann. § 25-28-106

It is the intent of the General Assembly that any funds disbursed under the authority of the appropriations transferred or referred to in this subchapter shall be in compliance with the stated reasons for which this subchapter was adopted, as evidenced by the agency requests, executive recommendations and legislative recommendations contained in the budget manuals prepared by the Department of Finance and Administration, letters, or summarized oral testimony in the official minutes of the Legislative Council or Joint Budget Committee which relate to its passage and adoption.