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14-234-122. Penalty provision.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-234-122. Penalty provision.
Any entity not complying with §§ 14-234-119 — 14-234-121 may be subject to fines up to one thousand dollars ($1,000) by the Department of Health, the Division of Environmental Quality, or the Arkansas Natural Resources Commission and any permits or licenses obtained from these agencies are subject to cancellation or nonrenewal.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-234-122
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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Stable record: arkansas_code:legal_authorities:14-234-122
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d09e27b9cbceb5001941c11517b31bd7a6e9ac5155acd6dd116b36da11a8547a
Source location: content.xml paragraph 48250
Stored source content
14-234-122. Penalty provision.
Any entity not complying with §§ 14-234-119 — 14-234-121 may be subject to fines up to one thousand dollars ($1,000) by the Department of Health, the Division of Environmental Quality, or the Arkansas Natural Resources Commission and any permits or licenses obtained from these agencies are subject to cancellation or nonrenewal.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-234-119. Annual audits and procedures.
(a)(1) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing sewage services shall obtain an annual financial audit of the system if the system has at least seven hundred fifty (750) service connections during a fiscal year.
(2) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing water services shall obtain an annual financial audit of the system if the system has at least one thousand (1,000) service connections during a fiscal year.
(b)(1)(A) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing sewage services and having at least one hundred (100) but less than seven hundred fifty (750) service connections during a fiscal year shall obtain an annual audit or an annual agreed-upon procedures and compilation report.
(B) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing water services and having at least one hundred (100) but less than one thousand (1,000) service connections during a fiscal year shall obtain an annual audit or an annual agreed-upon procedures and compilation report.
(2) The agreed-upon procedures and compilation report engagement shall be conducted in accordance with standards established by the American Institute of Certified Public Accountants and subject to minimum procedures prescribed by the Legislative Joint Auditing Committee.
(c) The audits or agreed-upon procedures and compilation reports shall be completed within one (1) year following each system's fiscal year end.
(d) Each entity s
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-234-119
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 14-234-119. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-234-121. Review of audit report or report of agreed-upon procedures by board.
Each audit report or report of agreed-upon procedures shall be reviewed by the appropriate board at the next regularly scheduled open meeting after receiving the audit report or the report of agreed-upon procedures from the accountant.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-234-121
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 14-234-121. This identifies an authority to review, not proof of applicability.