Ark. Code Ann. § 14-249-105: Settlement and report of inspector

(a) The inspector shall make a settlement, quarterly, with the board of commissioners or with each board of commissioners if he is in the employ of more than one (1) sewer district. Annually the inspector shall make a report to each district, showing each connection made and the fee collected therefor.

(b) This report shall be in triplicate, one (1) copy to be retained by the inspector, one (1) copy to be filed with the secretary of the district, and one (1) copy to be filed with the clerk of the county court.