{"data":{"id":"us-ar/ark.-code-ann.-25-20-521","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 25-20-521","heading":"Annual report and audit","body":"(a) Within the first ninety (90) days of each calendar year, each public body 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 5"],"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":"4c1d6c5f853345b7ade63f5932a851bb6ff23fcd34b90050cf18230082c50536","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-25-20-520","next":"us-ar/ark.-code-ann.-25-20-522"},"notice":"GroundRules: Original legal text. Not legal advice."}