Arkansas Code
Subchapter 3 - Consolidated Waterworks Systems
§ 25-20-321. Annual report and audit

(a) Within the first one hundred eighty (180) days of each calendar year, each public body created under this subchapter shall make a written report to the governing bodies of the participating public agencies concerning its activities for the preceding calendar year.
(b) Each report shall set forth a complete operating and financial statement covering its operation during the year, including, without limitation, an audit of the public body's revenues and expenses performed by an independent certified public accountant.

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