Ark. Code Ann. § 27-65-137: Special expense allowances

(a) Due to his or her exacting and special duties, the Director of State Highways and Transportation is hereby authorized an expense allowance of five hundred dollars ($500) per month upon approval of the State Highway Commission.

(b) The commission shall provide for an expense allowance of up to two thousand dollars ($2,000) per annum for each chief, captain, first lieutenant, second lieutenant, sergeant, corporal, patrolman first class, patrolman, and motor carrier safety inspector of the Arkansas Highway Police Division of the Arkansas Department of Transportation.