Ark. Code Ann. § 14-237-113

Annual publication of financial statements

Known as the Arkansas Municipal Water and Sewer Department Accounting Law

The act spans §§ 14–14 (13 sections).

Acts 1973, No. 148, § 15 as added by 1977, No. 309, § 1; A.S.A. 1947, §§ 19-5213, 19-5214; Acts 2011, No. 620, § 11.

(1) The governing body of each municipal water or sewer department shall cause to be published annually a financial statement of the department, including receipts and expenditures for the period and a statement of the indebtedness and financial condition of the department. The financial statement shall be published one (1) time in a newspaper published in the municipality.

(2) The financial statement shall be at least as detailed as the minimum record of accounts as provided in this chapter.

(3) The financial statement shall be published by April 1 of the following year.

(4) In municipalities where no newspaper is published, the financial statement shall be posted in two (2) public places in the municipality.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.