The merger, consolidation and transfer of functions provided for by this part shall take effect and become operative on January 1, 1973, and it is hereby specifically provided that on said date any appropriations made at this 1972 regular session of the legislature, or any funds otherwise made available, to any authority to carry out the functions herein transferred shall follow the functions and activities herein transferred and shall be transferred to the board of highways for use by the board in carrying out the functions and activities herein transferred to it.
La. Roads, Bridges and Ferries § 48:1167