(1) If the Governor declares that an emergency exists and the Arkansas Fire Training Academy is required to lend assistance, the Arkansas Fire Training Academy may make appropriation transfers from either: General revenue; or
(2) Cash.
(3) A transfer made under subsection (a) of this section shall not increase the total amount appropriated for the Arkansas Fire Training Academy.
(4) Any appropriation transfer made under subsection (a) of this section shall be reported to the Legislative Council or Joint Budget Committee within ninety (90) days of the date of the transfer.