Ark. Code Ann. § 14-234-309: Rules and regulations - Reports and audits

(a) The commissioners shall adopt such rules and regulations as they may deem necessary and expedient for the proper operation and management of the municipal waterworks and distributing system and shall have authority to alter, change, or amend the rules and regulations at their discretion.

(b) They shall submit monthly reports and annual audits of operations to the mayor and city council and furnish other and further reports, data, and information as may be requested by the mayor or city council.