(a) The Department of Veterans Affairs is authorized to establish and maintain a state veterans' cemetery system to serve the veterans, spouses, and eligible dependents of the veterans of Arkansas.
(b) The department is authorized to employ staff to operate this cemetery system as it deems appropriate and as may be authorized by biennial appropriation.
(c) The department shall:
(1) Promulgate appropriate guidelines for determining eligibility for burial;
(2) Establish accounts as are necessary to the orderly administration of the cemetery system;
(3) Develop plans and programs which will provide for initial establishment of sites to meet the greatest need and provide for their orderly expansion; and
(4) Make applications to federal agencies such as the United States Department of Veterans Affairs and receive federal funding as is available to establish and operate this cemetery system.