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14-114-102. Definitions — Financial statement.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-114-102. Definitions — Financial statement.
(a) As used in this section, unless the context otherwise requires:
(1) “Commission” means the Arkansas Soil and Water Conservation Commission; and
(2) “District” means all levee, drainage, irrigation, watershed, and river impoundment districts.
(b) Financial reporting.
(1) On or before March 1 of each year, each district shall file with the county clerk where the majority of lands in a district are located a financial statement as of the preceding December 31.
(2) The financial statements shall include, but not be limited to, the following:
(A) A statement of revenues, expenses, and fund balances;
(B) A balance sheet;
(C) A statement of the cash on hand as of January 1 of the year for which the report is made, together with all other assets of the district;
(D) The total receipts for the preceding year;
(E) The disbursements for administration, construction, and maintenance for bonds redeemed and for interest paid on outstanding bonds; and
(F) Interest due on outstanding bonds, together with all other indebtedness of the district.
(3) Each district's accounts shall be open for inspection according to the rules governing freedom of information as set forth in § 25-19-101 et seq.
(4) Failure of an official to perform the duties and acts required herein shall be a violation punishable by a fine of not less than one hundred dollars ($100) and not more than one thousand dollars ($1,000).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-114-102
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-114-102
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d97a746748a1a02144c49b427d049280550753497f2f651e40bf92252a1d6b59
Source location: content.xml paragraph 27244
Stored source content
14-114-102. Definitions — Financial statement.
(a) As used in this section, unless the context otherwise requires:
(1) “Commission” means the Arkansas Soil and Water Conservation Commission; and
(2) “District” means all levee, drainage, irrigation, watershed, and river impoundment districts.
(b) Financial reporting.
(1) On or before March 1 of each year, each district shall file with the county clerk where the majority of lands in a district are located a financial statement as of the preceding December 31.
(2) The financial statements shall include, but not be limited to, the following:
(A) A statement of revenues, expenses, and fund balances;
(B) A balance sheet;
(C) A statement of the cash on hand as of January 1 of the year for which the report is made, together with all other assets of the district;
(D) The total receipts for the preceding year;
(E) The disbursements for administration, construction, and maintenance for bonds redeemed and for interest paid on outstanding bonds; and
(F) Interest due on outstanding bonds, together with all other indebtedness of the district.
(3) Each district's accounts shall be open for inspection according to the rules governing freedom of information as set forth in § 25-19-101 et seq.
(4) Failure of an official to perform the duties and acts required herein shall be a violation punishable by a fine of not less than one hundred dollars ($100) and not more than one thousand dollars ($1,000).
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
25-19-101. Title.
This chapter shall be known and cited as the “Freedom of Information Act of 1967”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 25-19-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 25-19-101. This identifies an authority to review, not proof of applicability.