ARKANSAS STATUTES AND CODES
§ 21-5-309 - Transfer of items of appropriations.
21-5-309. Transfer of items of appropriations.
(a) The Chief Fiscal Officer of the State is authorized to transfer within each operating appropriation of the requesting agency the required and appropriate amounts of appropriations from maintenance and general operation, or professional services line items, to the supplemental emergency personal services, social security and retirement matching, and state employees' insurance line items for the purpose of providing sufficient amounts in the appropriate classifications of appropriations, in order to pay the salaries and associated salary matching costs of the supplemental emergency personal services positions transferred under the procedures of this subchapter.
(b) However, nothing in this subchapter shall be construed to allow the Chief Fiscal Officer of the State to create additional appropriations or transfer any funds from a fund or fund account to another fund or fund account under the provisions of this subchapter.
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