PULASKI COUNTY, AR (KARK/CNN) - A sheriff is answering questions about spending thousands of taxpayer dollars on expensive cowboy hats for his deputies.

There are a few things on a deputy's uniform that may be uncomfortable to wear all day long, but the newest addition to Deputy Elza Kirkwood's uniform isn't one of them.

"I wore one just about every day of my life so it feels kind of natural to wear it," he said.

"We spent just over $26,000," Sheriff Doc Holladay said.

Over the past few months, the Pulaski County Sheriff's Office purchased 140 white, straw Resistol hats at $42.50 apiece and 120 black Stetson hats at $155 apiece, along with one $50 hat cover.

"This was the last thing we needed to complete the uniform," Holladay said.

The hat is optional for deputies on patrol, except at events like funerals and awards banquets.

Holladay said the hats look "professional," they offer protection from the sun and it sets them apart from other law enforcement agencies.

"We do it because we're trying to catch up," he said. "Every law enforcement agency in the area has a hat except us. Now we have a hat."

"It improves the overall look of the sheriff's office and maybe makes us look more people friendly," Kirkwood said.

Copyright 2016 KARK via CNN. All rights reserved.

/