{"data":{"id":"us-ar/ark.-code-ann.-14-47-126","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-47-126","heading":"Annual audit","body":"The board of directors shall be obligated to have the financial affairs of the city audited annually by the Division of Legislative Audit of the State of Arkansas or by an independent certified public accountant who is not otherwise in the service of the city.","path":["AR Code","Title 14","Chapter 47"],"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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"974bb128d2a674786672b66a285f3a7908d2b2e376fcc4de494ac489cb1ab30b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-47-125","next":"us-ar/ark.-code-ann.-14-47-127"},"notice":"GroundRules: Original legal text. Not legal advice."}