Ark. Code Ann. § 14-123-502: Compensation of officers, employees, etc

(a) The board of directors or board of commissioners of levee districts embracing land in four (4) or more counties within the state shall have the power to fix the amount of compensation to be paid to all officers, employees, tax collectors, and assessors of the district and to fix the amount of per diem to be paid to members of the board of directors for attendance at all meetings.

(b) "Compensation" means all salaries, retirement allowances, group insurance, medical benefits, work uniforms, meals, housing, and anything else of value that the district provides in return for the work done by its officers and employees.