Opinion No.

Charles L. Robinson, CPA, CFE Legislative Auditor Division of Legislative Audit 172 State Capitol Little Rock, AR 72201-1099

Dear Mr. Robinson:

I am writing in response to your request for my opinion on the following five questions:

1. May city managers, other city employees, or county employees be employed pursuant to a contractual relationship?

2. Are city managers and other public employees (municipal, county, and school employees) considered "employees-at-will"?

3. May a city pay severance packages to a city manager or other terminated, retiring, or resigning employees?

4. May a county pay…