Section 4 Article 16 of the Constitution of the State of Arkansas provides that the General Assembly shall fix the salaries of the employees of the State. No employee shall receive a salary greater than that fixed by law.

The number of employees of the different departments of the State shall be fixed by law.

For any position authorized by the General Assembly for the benefit of any department, agency, board, commission, institution or program for which the provision of the Uniform Classification and Compensation Act (Arkansas Code Annotated § 21-5-201 et seq.) are to be applicable, said Act shall govern with respect to the entrance salary rate, the frequency with which salary increases may be granted, and the maximum annual salary that may be paid for the grade assigned each employee.

For any position authorized by the General Assembly for the benefit of any department, agency, board, commission, institution or program for which a maximum annual salary is set out in dollars, such position is to be paid at a rate of pay not to exceed the allowable maximum during any one fiscal year.

The administrative head of any department, agency, board, commission, institution or program shall take into consideration ability of the employee and length of service when determining their annual salaries.

No employee shall be paid any additional cash allowances unless such allowances are specifically established by law. Such law shall also determine which employees are eligible to receive the allowance and the maximum amount of each allowance. This must be shown for each employee or class of employees eligible to receive the allowances.

Cash allowances, as used herein, shall include, but are not limited to, uniform allowance, clothing allowance, motor vehicle depreciation, or replacement allowance, fixed transportation allowance, meals and lodging allowance other than for reimbursement for costs actually incurred.