Arkansas Code
Subchapter 12 - Personnel Procedures
§ 14-14-1206. Compensation of county employees

(a) Compensation. The quorum court of each county shall fix by ordinance the number and compensation of all county employees, including a bonus or lump-sum payment.
(b)
(1) County Employee Defined. “County employee” means an individual or firm providing labor or service to a county government for salary, wages, or any other form of compensation.
(2) As used in this section, “county government” means all offices, departments, boards, and subordinate service districts of county government created by law and subordinate to county government.