Arkansas Code Title 19. Public Finance § 19-4-1603. Procedures for position control

(1) The secretary shall assign a position control number to each line-item position authorized for the applicable agencies;

(2) The secretary shall establish reporting procedures so that agencies shall provide complete reports to the Department of Finance and Administration on the use of all authorized positions; and

(3) The secretary may restrict an agency's use of authorized positions only after finding that the agency is in financial difficulty and after invoking the fiscal controls provided in § 19-4-701 et seq. and § 19-4-1201 et seq.