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14-237-113. Annual publication of financial statements.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-237-113. Annual publication of financial statements.
(a)(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.
(b) In municipalities where no newspaper is published, the financial statement shall be posted in two (2) public places in the municipality.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-237-113
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:14-237-113
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e5cccedeff2d56d53cf5f55ccedadd6cc97d546b3c67ab5d667c1d78541726db
Source location: content.xml paragraph 50209
Stored source content
14-237-113. Annual publication of financial statements.
(a)(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.
(b) In municipalities where no newspaper is published, the financial statement shall be posted in two (2) public places in the municipality.
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