{"data":{"id":"us-ar/ark.-code-ann.-14-144-314","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-144-314","heading":"Accounts and reports","body":"(a) (1) All funds received by a research park authority shall be deposited into such banks as the research park authority may direct and shall be withdrawn from those banks in a manner the authority may direct. (2) (A) Each authority shall keep strict account of all of its receipts and expenditures and shall each quarter make a report to those participating entities that have made contributions. (B) (i) The report shall contain an itemized account of the authority's receipts and disbursements during the preceding quarter. (ii) The report shall be made within sixty (60) days after the end of the quarter. (b) (1) (A) Within sixty (60) days after the end of each fiscal year, each research park authority shall cause an annual audit to be made by an independent certified public accountant and shall file a copy of the resulting audit report with each of the governing bodies participating in the authority. (B) The audit shall contain an itemized statement of the authority's receipts and disbursements for the preceding year. (2) The books, records, and accounts of each authority shall be subject to audit and examination by any proper public official or body in the manner provided by law. Acts 2007, No. 1045, § 1.\n\n(a) (1) All funds received by a research park authority shall be deposited into such banks as the research park authority may direct and shall be withdrawn from those banks in a manner the authority may direct. (2) (A) Each authority shall keep strict account of all of its receipts and expenditures and shall each quarter make a report to those participating entities that have made contributions. (B) (i) The report shall contain an itemized account of the authority's receipts and disbursements during the preceding quarter. (ii) The report shall be made within sixty (60) days after the end of the quarter.\n\n(1) All funds received by a research park authority shall be deposited into such banks as the research park authority may direct and shall be withdrawn from those banks in a manner the authority may direct.\n\n(2) (A) Each authority shall keep strict account of all of its receipts and expenditures and shall each quarter make a report to those participating entities that have made contributions. (B) (i) The report shall contain an itemized account of the authority's receipts and disbursements during the preceding quarter. (ii) The report shall be made within sixty (60) days after the end of the quarter.\n\n(A) Each authority shall keep strict account of all of its receipts and expenditures and shall each quarter make a report to those participating entities that have made contributions.\n\n(B) (i) The report shall contain an itemized account of the authority's receipts and disbursements during the preceding quarter. (ii) The report shall be made within sixty (60) days after the end of the quarter.\n\n(i) The report shall contain an itemized account of the authority's receipts and disbursements during the preceding quarter.\n\n(ii) The report shall be made within sixty (60) days after the end of the quarter.\nall contain an itemized account of the authority's receipts and disbursements during the preceding quarter. (ii) The report shall be made within sixty (60) days after the end of the quarter.\n\n(i) The report shall contain an itemized account of the authority's receipts and disbursements during the preceding quarter.\n\n(ii) The report shall be made within sixty (60) days after the end of the quarter.\n\n(b) (1) (A) Within sixty (60) days after the end of each fiscal year, each research park authority shall cause an annual audit to be made by an independent certified public accountant and shall file a copy of the resulting audit report with each of the governing bodies participating in the authority. (B) The audit shall contain an itemized statement of the authority's receipts and disbursements for the preceding year. (2) The books, records, and accounts of each authority shall be subject to audit and examination by any proper public official or body in the manner provided by law.\n\n(1) (A) Within sixty (60) days after the end of each fiscal year, each research park authority shall cause an annual audit to be made by an independent certified public accountant and shall file a copy of the resulting audit report with each of the governing bodies participating in the authority. (B) The audit shall contain an itemized statement of the authority's receipts and disbursements for the preceding year.\n\n(A) Within sixty (60) days after the end of each fiscal year, each research park authority shall cause an annual audit to be made by an independent certified public accountant and shall file a copy of the resulting audit report with each of the governing bodies participating in the authority.\n\n(B) The audit shall contain an itemized statement of the authority's receipts and disbursements for the preceding year.\n\n(2) The books, records, and accounts of each authority shall be subject to audit and examination by any proper public official or body in the manner provided by law.","path":["AR Code","Title 14","Chapter 144","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"d64fc90e06052e634a690af860756ccf3bca918afbcce068fcfd081b6781c4c1","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-144-313","next":"us-ar/ark.-code-ann.-14-144-315","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}