Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 15-22-1213: Annual financial audit and report

(a) Each Sparta Aquifer critical groundwater county conservation board shall procure an annual financial audit to be conducted following each Sparta Aquifer critical groundwater county conservation board's fiscal year end. (b) Each Sparta Aquifer critical groundwater county conservation board shall choose and employ accountants licensed and in good standing with the Arkansas State Board of Public Accountancy to conduct these audits in accordance with Government Auditing Standards issued by the Comptroller General of the United States. (c) (1) Each audit report and accompanying comments and recommendations shall be reviewed by the Sparta Aquifer critical groundwater county conservation board and copies of each audit report shall be filed with the Arkansas Natural Resources Commission and Arkansas Legislative Audit. (2) In addition, one (1) copy of the audit report shall be kept for public inspection with the books and records of the Sparta Aquifer critical groundwater county conservation board, and one (1) copy shall be filed with the clerk of the circuit court where the petition was filed to create the Sparta Aquifer critical groundwater county conservation board. Acts 1999, No. 1050, § 13.

(b) Each Sparta Aquifer critical groundwater county conservation board shall choose and employ accountants licensed and in good standing with the Arkansas State Board of Public Accountancy to conduct these audits in accordance with Government Auditing Standards issued by the Comptroller General of the United States.

(c) (1) Each audit report and accompanying comments and recommendations shall be reviewed by the Sparta Aquifer critical groundwater county conservation board and copies of each audit report shall be filed with the Arkansas Natural Resources Commission and Arkansas Legislative Audit. (2) In addition, one (1) copy of the audit report shall be kept for public inspection with the books and records of the Sparta Aquifer critical groundwater county conservation board, and one (1) copy shall be filed with the clerk of the circuit court where the petition was filed to create the Sparta Aquifer critical groundwater county conservation board.

(1) Each audit report and accompanying comments and recommendations shall be reviewed by the Sparta Aquifer critical groundwater county conservation board and copies of each audit report shall be filed with the Arkansas Natural Resources Commission and Arkansas Legislative Audit.

(2) In addition, one (1) copy of the audit report shall be kept for public inspection with the books and records of the Sparta Aquifer critical groundwater county conservation board, and one (1) copy shall be filed with the clerk of the circuit court where the petition was filed to create the Sparta Aquifer critical groundwater county conservation board.

Where this section sits in the code

AR Code
Title 15
Chapter 22
Subchapter 12

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