Compliance and approval required

Ark. Code Ann. § 19-4-602 — under GENERAL ACCOUNTING AND BUDGETARY PROCEDURES.

Ark. Code Ann. § 19-4-602

(a) A state agency shall not increase the salaries of its employees, employ additional employees, expend money, or incur any obligations except in accordance with law and with a properly approved annual operations plan that includes a quarterly fiscal program.

(b) Appropriations subject to this subchapter are not available for expenditures or encumbrance until the state agency has complied with this subchapter.