Arkansas Code Title 14. Local Government § 14-284-114. Depository payments--Reports

(b)(1) The board of commissioners shall file with the county clerk in January of each year a certified itemized report showing all moneys received, the date of receipt, and the source from which received. The report shall further show all moneys paid out, the date paid, to whom paid, and for what purpose during the preceding year, together with an itemized list of all delinquent taxes showing the owner, a description of the property, the years for which taxes are delinquent, and the amount of total delinquency.

(2) Copies of the report shall be made and furnished to the chief of the fire department, who shall keep the reports at the fire station to be handed out on request by property holders of the district.