§ 25-20-321 - Annual report and audit. - Arkansas Statutes

25-20-321. Annual report and audit.

(a) Within the first ninety (90) 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.

(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.