Arkansas Code
Subchapter 5 - Revenue Bond Reporting Act
§ 19-9-502. Annual report

(a) All state and local agencies, boards, commissions, institutions of higher education, and authorities authorized by the state and cities and counties shall annually file a report with the State Board of Finance, on or before October 1, reflecting any and all revenue bonds which have been issued and have not been liquidated as of the preceding July 1 by such governmental units.
(b) The report shall contain:
(1) The purpose for which the revenue bonds were issued;
(2) The total dollar amount issued;
(3) The percentage interest rate payable under the revenue bonds;
(4) The total dollar amount outstanding;
(5) The repayment schedule; and
(6) The source, type, and amount of pledged revenues for the bonds.

(c) The Secretary of the State Board of Finance shall compile a summary report of all revenue bonds from information provided under this section and present the summary report to the Legislative Council as soon as practicable after each October 1.