2014 Arkansas Code
Title 14 - Local Government
Subtitle 2 - County Government
Chapter 14 - County Government Code
Subchapter 12 - Personnel Procedures
§ 14-14-1207 - Reimbursement of allowable expenses.

(a) Reimbursement Authorized. All county and district officials and authorized deputies or employees thereof shall be entitled to receive reimbursement of expenses incurred in the conduct of official and nondiscretionary duties under an appropriation for the operating expenses of an office, function, or service. Reimbursement of expenses that are incurred in the performance of discretionary functions and services may be permitted when provided for by a specific appropriation of the quorum court.

(b) Allowance for Meals, Lodging, and Other Allowable Expenses. (1) All reimbursements for the purchase of meals, meal tips, lodging, and other allowable expenses shall be based on the actual expense incurred or on a per diem basis if approved by the quorum court.

(2) Reimbursement for meal tips under subdivision (b)(1) of this section shall not exceed fifteen percent (15%) of the purchase amount of the meal.

(3) A per diem reimbursement under subdivision (b)(1) of this section shall be made under an accountable plan as defined by Internal Revenue Service regulations as in existence on January 1, 2009.

(c) Reimbursement of Travel Expense. (1) Privately Owned Motor Vehicles. (A) (i) Any elected county or district officer or employee thereof using a privately owned motor vehicle in the conduct of county affairs may be reimbursed at a per-mile rate established by ordinance.

(ii) Reimbursement shall be based only on official miles driven and legitimate automobile parking fees.

(iii) When more than one (1) traveler is transported in the same vehicle, only the owner shall be entitled to mileage reimbursement.

(B) A county shall not assume responsibility for any maintenance, operational costs, accidents, and fines incurred by the owner of the vehicle while on official business for the county.

(2) Privately Owned Airplanes. Reimbursement for travel expense using privately owned airplanes shall be based upon the most direct route in air miles and at the same rate as established for privately owned motor vehicles.