Browse Arkansas Code titles and sections
19-4-506. Accounting and reporting capabilities.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-4-506. Accounting and reporting capabilities.
A governmental accounting system must make it possible both to:
(1) Present fairly and with full disclosure the financial position and results of financial operations of the funds and account groups of the governmental unit in conformity with generally accepted accounting principles; and
(2) Determine and demonstrate compliance with finance-related legal and contractual provisions.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-4-506
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:19-4-506
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9670b4746e0b8f1e1798bf5951477119cffb1184b4eb65fb42fda7d49dbb9243
Source location: content.xml paragraph 2273
Stored source content
19-4-506. Accounting and reporting capabilities.
A governmental accounting system must make it possible both to:
(1) Present fairly and with full disclosure the financial position and results of financial operations of the funds and account groups of the governmental unit in conformity with generally accepted accounting principles; and
(2) Determine and demonstrate compliance with finance-related legal and contractual provisions.
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