In cities of the first class, the municipal governing body shall have the financial affairs of the city audited annually by an independent certified public accountant, who is not otherwise in the service of the city, or by the Division of Legislative Audit of the State of Arkansas.
Structure Arkansas Code
Subtitle 3 - Municipal Government
Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns
Subchapter 3 - Cities of the First Class Generally
§ 14-58-301. Administration of provisions
§ 14-58-302. Annual report by mayor
§ 14-58-303. Purchases and contracts generally
§ 14-58-304. Purchase of insurance