AR HB1246

Amends Arkansas Code § 14-14-1203 to clarify that all county compensation and expense reimbursements must be made only on specific appropriation by the quorum court and upon claim or voucher approved by the county judge.

Modifies Arkansas Code § 14-14-1207 to change language from "shall be" to "are" regarding reimbursement authorization, and updates provisions on discretionary functions to require specific appropriation by the quorum court rather than general authorization.

Revises reimbursement provisions for meals, lodging, meal tips (capped at 15% of meal purchase), and per diem expenses to require quorum court authorization and compliance with Internal Revenue Service accountable plan regulations as of January 1, 2009.

Updates travel expense reimbursement rules for privately owned motor vehicles and airplanes, including requirements that reimbursement be based on official miles driven and that counties assume no responsibility for vehicle maintenance, accidents, or fines.

Expands Arkansas Code § 14-14-1208 to explicitly include county officers-elect, district officers-elect, and township officers-elect in provisions allowing per diem and travel expenses for attendance at local government official association meetings.