Arkansas Statutes

§ 19-4-506 — Accounting and reporting capabilities

Arkansas § 19-4-506

This text of Arkansas § 19-4-506 (Accounting and reporting capabilities) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ark. Code Ann. § 19-4-506 (2026).

Text

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
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Bluebook (online)
Arkansas § 19-4-506, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/19-4-506.