Ark. Code Ann. § 14-14-1209: Uniform and equipment allowance for sheriff's department

(a) Upon request by the county sheriff, the county quorum court may approve and appropriate a uniform and equipment allowance for the sheriff and employees of the sheriff's department in lieu of reimbursement for actual uniform and equipment expenses. The uniform and equipment allowance may be used for the purchase of uniforms, ammunition, and other equipment, excluding firearms, used in the performance of law enforcement duties.

(b) Claims for this uniform and equipment allowance shall be processed and paid in accordance with the laws of the State of Arkansas. However, an itemized listing or numbered invoice is not required for payment of this uniform and equipment allowance.