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15-22-1213. Annual financial audit and report.
Arkansas Code — all titles (historical 2020) · legal_authorities
15-22-1213. Annual financial audit and report.
(a) Each Sparta Aquifer critical groundwater county conservation board shall procure an annual financial audit to be conducted following each Sparta Aquifer critical groundwater county conservation board's fiscal year end.
(b) Each Sparta Aquifer critical groundwater county conservation board shall choose and employ accountants licensed and in good standing with the Arkansas State Board of Public Accountancy to conduct these audits in accordance with Government Auditing Standards issued by the Comptroller General of the United States.
(c)(1) Each audit report and accompanying comments and recommendations shall be reviewed by the Sparta Aquifer critical groundwater county conservation board and copies of each audit report shall be filed with the Arkansas Natural Resources Commission and Arkansas Legislative Audit.
(2) In addition, one (1) copy of the audit report shall be kept for public inspection with the books and records of the Sparta Aquifer critical groundwater county conservation board, and one (1) copy shall be filed with the clerk of the circuit court where the petition was filed to create the Sparta Aquifer critical groundwater county conservation board.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 15-22-1213
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:15-22-1213
Source file: gov.ar.code.title.15.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0d8ee144fc82c45bea8fff9ea9a04871a5692dddb8034a5e16ab9f847a84ca24
Source location: content.xml paragraph 16958
Stored source content
15-22-1213. Annual financial audit and report.
(a) Each Sparta Aquifer critical groundwater county conservation board shall procure an annual financial audit to be conducted following each Sparta Aquifer critical groundwater county conservation board's fiscal year end.
(b) Each Sparta Aquifer critical groundwater county conservation board shall choose and employ accountants licensed and in good standing with the Arkansas State Board of Public Accountancy to conduct these audits in accordance with Government Auditing Standards issued by the Comptroller General of the United States.
(c)(1) Each audit report and accompanying comments and recommendations shall be reviewed by the Sparta Aquifer critical groundwater county conservation board and copies of each audit report shall be filed with the Arkansas Natural Resources Commission and Arkansas Legislative Audit.
(2) In addition, one (1) copy of the audit report shall be kept for public inspection with the books and records of the Sparta Aquifer critical groundwater county conservation board, and one (1) copy shall be filed with the clerk of the circuit court where the petition was filed to create the Sparta Aquifer critical groundwater county conservation board.
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