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ARKANSAS STATUTES AND CODES

§ 14-14-1203 - Compensation and expense reimbursements generally.

14-14-1203. Compensation and expense reimbursements generally.

(a) Appropriation Required. All compensation, including salary, hourly compensation, expense allowances, and other remunerations, allowed to any county or township officer, or employee thereof, shall be made only on specific appropriation by the quorum court of the county.

(b) Payments on Claims Approved by the County Judge. All compensation, including salary, hourly compensation, expense allowances, and other remuneration, allowed to any county or township officer, or employee thereof, shall be made only upon claim or voucher presented to the county judge and approved by him in the manner prescribed by law for disbursement of county funds.

(c) Expense Reimbursement. All expense allowances and remunerations other than salary provided in this subchapter shall be made only upon voucher or claim itemizing such allowances or expenses, prepared in the manner prescribed by law, and presented to and approved by the county judge in the manner prescribed by law for the disbursement of county funds.

(d) Decreases in Salary. Any decrease in the annual salary or compensation of a county officer shall not become effective until January 1 following a general election held after such decrease shall have been fixed by the quorum court of the county.

(e) Enterprise Accounts Prohibited. No elected county or township officer, or employee thereof, shall individually maintain or operate an account for financing self-supporting activities which render services on a user charge basis to the general public.

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