Arkansas Code Title 21. Public Officers and Employees § 21-4-403. Computation--Leave and pay rate

(b)(1) The number of days of accumulated leave of any deceased employee shall be determined on the basis of the written rules, resolutions, or policies promulgated by the agency or department head or by the board or commission.

(2) Each agency, department head, board, or commission shall keep complete records of the vacations taken and accrued vacation time as provided by its rules, resolutions, or policies.