(a) Each board shall annually contract with a certified public accountant to perform an audit of the board's revenues which are not pledged to outstanding bonded indebtedness.
(b) The board shall furnish a copy of the audit report to the quorum court of the county which created the board, and the board shall make the audit report available to the public for inspection under the Freedom of Information Act, § 25-19-101 et seq.
Structure Arkansas Code
Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally
Chapter 238 - Rural Waterworks Facilities Boards
§ 14-238-102. Legislative intent
§ 14-238-104. Provisions supplemental
§ 14-238-105. Construction of chapter
§ 14-238-106. Creation of boards
§ 14-238-107. Board names — Powers
§ 14-238-108. Members — Compensation
§ 14-238-110. Meetings — Quorum — Actions — Records
§ 14-238-112. Acquisition of property
§ 14-238-114. Issuance of bonds — Procedure
§ 14-238-115. Bonds for refunding obligations
§ 14-238-116. Payment of bonds
§ 14-238-117. Bonds may impose mortgage lien
§ 14-238-119. Bonds as obligation of issuing board
§ 14-238-120. Bonds tax exempt