Ark. Code Ann. § 14-95-401: Administration of urban service districts

(a) An urban service district shall be administered directly as a part of the office of the mayor, or the city manager or city administrator, as a part of a department with or without an advisory or administrative board, or as a separate department with or without an advisory or administrative board, as defined in the petition and establishing ordinance.

(b) The budget for each urban service district shall be appropriated as other funds of the city.