Arkansas Code
Subchapter 12 - Personnel Procedures
§ 14-14-1203. Compensation and expense reimbursements generally

(a) Appropriation Required. All compensation, including salary, hourly compensation, expense allowances, training expenses, and other remunerations, allowed to any county officer, district officer, county officer-elect, district officer-elect, or employee is 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, training expenses, and other remuneration, allowed to any county officer, district officer, county officer-elect, district officer-elect, or employee is made only upon claim or voucher presented to the county judge and approved by him or her in the manner prescribed by law for disbursement of county funds.
(c) Expense Reimbursement.
(1) Except as provided under subdivision (c)(2) of this section, all expense allowances, training expenses, and remunerations other than salary provided in this subchapter shall be made only upon voucher or claim itemizing the 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.
(2) County officials may make cash advances for travel-related expenses to employees, subject to rules adopted by the Legislative Joint Auditing Committee.

(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 the decrease has been fixed by the quorum court of the county.
(e) Enterprise Accounts Prohibited. An elected county or district officer or employee of the county or district shall not individually maintain or operate an account for financing self-supporting activities that render services on a user charge basis to the general public.

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