(a) The balances of all funds or accounts thereof appropriated or reappropriated for the Kansas department of wildlife, parks and tourism relating to the power, duties and functions transferred by this order are hereby transferred within the state treasury to the department of commerce and shall be used only for the purpose for which the appropriation was originally made.
(b) Liability for all accrued compensation or salaries of officers and employees who are transferred to the division of tourism of the department of commerce under this order shall be assumed and paid by the department of commerce.