Arkansas Statutes
§ 19-4-506 — Accounting and reporting capabilities
Arkansas·Title 19
A governmental accounting system must make it possible both to:
(1)Present fairly and with full disclosure the financial position and results of financial operations of the funds and account groups of the governmental unit in conformity with generally accepted accounting principles; and (2) Determine and demonstrate compliance with finance-related legal and contractual provisions.
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Legislative History
Acts 1973, No. 876, § 12; 1979, No. 833, § 3; A.S.A. 1947, § 13-338.
Nearby Sections
15
§ 19-1-201
Chief Fiscal Officer of the State§ 19-1-202
Secretary§ 19-1-203
Deputy director§ 19-1-204
Personnel§ 19-1-205
Office§ 19-1-206
Seal§ 19-1-207
General accounting system§ 19-1-208
Rules§ 19-1-209
Publications required§ 19-1-210
Recordkeeping§ 19-1-211
Investigations§ 19-1-212
Duty to avoid deficit§ 19-1-213
Leasing of state property§ 19-1-214
Federal gifts and surplusage