Arkansas Code Title 14. Local Government § 14-14-1207. Reimbursement of allowable expenses

(1) All county and district officials and authorized deputies or employees are 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 incurred in the performance of discretionary functions and services may be permitted when authorized by a specific appropriation of the quorum court.

(2) Reimbursement of expenses for discretionary functions and services may include training expenses for a county official-elect and a district official-elect if authorized by the quorum court.

(1) All reimbursements for the purchase of meals, meal tips, lodging, and other allowable expenses are based on the actual expense incurred or on a per diem basis if authorized 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.

(1) PRIVATELY OWNED MOTOR VEHICLES.

(2) PRIVATELY OWNED AIRPLANES. Reimbursement for travel expense using privately owned airplanes is based upon the most direct route in air miles and at the same rate as established for privately owned motor vehicles.