Arkansas Code Title 14. Local Government § 14-269-306. Commissioners--Reports--Audits--Funds

(a)(1) The commissioners shall submit quarterly reports, beginning three (3) months after they take their oath of office and each three (3) months thereafter, reporting in full on the operations including an accounting of receipts and disbursements, to the mayor and city council and shall furnish such other and further reports, data, and information as may be requested by the mayor and city council.

(2) The quarterly report to the mayor and city council, with respect to receipts and disbursements, shall be certified by the commissioners as correct.

(3) The commissioners shall further submit an annual audit of the operations of the parks and recreation program to the mayor and city council.

(b)(1) Upon each quarterly report being made to the mayor and city council by the commissioners, the city council may appropriate funds from the general revenue fund of the city or from such other funds as the city may have available to make up any deficits or to provide such funds as may be necessary to carry on the operations of the parks and recreation program.

(2) At any time other than when the quarterly report is filed, the city council may appropriate such funds as it deems necessary from the general revenue fund or from such other funds as the city may have available for the purpose of maintaining and operating the parks and recreation program.