(b) The compensatory time off may be provided only:

1. (1)

   1. (A) Pursuant to applicable provisions of a:

(i) Collective bargaining agreement;

1. (ii) Memorandum of understanding; or

   1. (iii) Other agreement between the public agency and representatives of such employees; or
   2. (B) In the case of an employee not covered by subdivision (b)(1)(A) of this section, an agreement or understanding arrived at between the employer and the employee before the performance of the work; and

2. (2) If the employee has not terminated employment and has not accrued compensatory time in excess of the following:

   1. (A) Four hundred eighty (480) hours for police, firefighters, emergency response personnel, and employees engaged in seasonal activities; or

   2. (B) Two hundred forty (240) hours for any public employee not otherwise exempt or covered by subdivision (b)(2)(A) of this section.

      1. (c) Arkansas Code § 11-4-211(e) provides that no public agency shall be deemed to have violated the overtime provisions of the Minimum Wage Act of the State of Arkansas, Arkansas Code § 11-4-201 et seq., with respect to the employment of any employee in fire protection activities or in law enforcement activities, including security personnel in correctional institutions, provided that the public agency pays overtime pay in compliance with 29 U.S.C. § 207(k).
      2. (d) In order to implement, administer, and enforce the provisions of Arkansas Code § 11-4-211(f) and (g), as well as subsections (a) – (c) of this section, the Director of the Division of Labor adopts by reference and incorporates herein 29 C.F.R. pt. 553, (July 1, 2018).