Arkansas § 15-22-1213 - Annual financial audit and report.

Full text of Arkansas Arkansas Code of 1987 Annotated § 15-22-1213 — Annual financial audit and report., with citation guidance and answers to common questions.

§ 15-22-1213. Annual financial audit and report.

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. 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. 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. 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.

Source: official Arkansas text · Last verified 2026-08-27

Frequently Asked Questions About Arkansas § 15-22-1213

What does Arkansas Code of 1987 Annotated § 15-22-1213 cover?

Section 15-22-1213 ("Annual financial audit and report.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Arkansas § 15-22-1213?

A common citation format is "Arkansas Code of 1987 Annotated § 15-22-1213" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Arkansas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.

How does Arkansas § 15-22-1213 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.