Ark. Code Ann. § 14-235-214: Cost of works

The cost of works under this subchapter shall be deemed to include:

(1) The cost of acquisition or construction of them;

(2) The cost of all property, rights, easements, and franchises deemed necessary or convenient for them and for the improvements determined upon as provided in § 14-235-210 ;

(3) Interest upon bonds prior to and during construction or acquisition and for six (6) months after completion of construction or of acquisition of the improvements mentioned;

(4) Engineering and legal expenses;

(5) Expense for estimates of cost and of revenues;

(6) Expense for plans, specifications, and surveys;

(7) Other expenses necessary or incident to determining the feasibility or practicability of the enterprise;

(8) Administrative expense; and

(9) Such other expenses as may be necessary or incident to the financing authorized in this subchapter and the construction or acquisition of the works and the placing of the works in operation and the performance of the things required in this subchapter or permitted in connection with any of it.