Roger McLEMORE, Charles McLemore, and Mike Hall

Summary

The court affirmed summary judgment for the State, holding that uniform and travel-expense allowances paid to state police officers were not part of “active member payroll” for calculating employer contributions to the Arkansas State Police Retirement System. The court relied on the statutory definition of “salary,” which excludes reimbursement for travel expenses, as well as separate legislative appropriations and payment practices showing that the allowances were distinct from regular salary. The court also rejected the argument that reporting the allowances as taxable income made them retirement-system payroll.