{"data":{"id":"us-ar/ark.-code-ann.-25-20-321","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 25-20-321","heading":"Annual report and audit","body":"(a) Within the first one hundred eighty (180) days of each calendar year, each public body created under this subchapter shall make a written report to the governing bodies of the participating public agencies concerning its activities for the preceding calendar year.\n\n(b) Each report shall set forth a complete operating and financial statement covering its operation during the year, including, without limitation, an audit of the public body's revenues and expenses performed by an independent certified public accountant.","path":["AR Code","Title 25","Chapter 20","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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"3d3b4d33f64eb7d296abc98245862165cc664d1bb4d10819a756bf3389f04f57","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-25-20-320","next":"us-ar/ark.-code-ann.-25-20-322"},"notice":"GroundRules: Original legal text. Not legal advice."}