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Current as of March 28, 2024 | Updated by Findlaw Staff
(a) Each Sparta Aquifer critical groundwater county conservation board shall procure an annual financial audit to be conducted following each Sparta Aquifer critical groundwater county conservation board's fiscal year end.
(b) Each Sparta Aquifer critical groundwater county conservation board shall choose and employ accountants licensed and in good standing with the Arkansas State Board of Public Accountancy to conduct these audits in accordance with Government Auditing Standards issued by the Comptroller General of the United States.
(c)(1) Each audit report and accompanying comments and recommendations shall be reviewed by the Sparta Aquifer critical groundwater county conservation board and copies of each audit report shall be filed with the Arkansas Natural Resources Commission and Arkansas Legislative Audit.
(2) In addition, one (1) copy of the audit report shall be kept for public inspection with the books and records of the Sparta Aquifer critical groundwater county conservation board, and one (1) copy shall be filed with the clerk of the circuit court where the petition was filed to create the Sparta Aquifer critical groundwater county conservation board.
Cite this article: FindLaw.com - Arkansas Code Title 15. Natural Resources and Economic Development § 15-22-1213. Financial accounting of board - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-15-natural-resources-and-economic-development/ar-code-sect-15-22-1213/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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