reglab/housing_qa huggingface dataset:
AR Code § 14-48-129 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 48 - City Administrator Form of Municipal Government|§ 14-48-129. Competitive bidding required

 (a) Before making any purchase of, or contract for, any supplies, materials, or equipment, and before obligating the city under any contract for the performance of services or for the construction of municipal improvements where the anticipated cost to the city of the transaction exceeds the maximum amount established by the board of directors under the authority of § 14-48-117, opportunity for competitive bidding shall be given under such rules and regulations as the board may by ordinance prescribe, and the contract shall be consummated only on a bid approved by the city administrator and by the board.  (b) The board, by ordinance, may waive the requirement of competitive bidding in exceptional situations where this procedure is not feasible. However, such exceptional situations being lacking, the board may not except any particular contract, purchase, or sale from the requirement of competitive bidding.  (c) All purchase and sale records of the city shall be open to public inspection.
AR Code § 14-48-130 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 48 - City Administrator Form of Municipal Government|§ 14-48-130. Public utility franchises, etc

 Every ordinance or resolution granting any public utility franchise or granting the right to occupy the streets, highways, bridges, or other public places in the city for any purpose shall be completed in the form in which it is finally passed. It shall remain on file with the city clerk for public inspection at least one (1) week before the final passage or adoption thereof.
AR Code § 14-53-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 53 - Municipal Fire Departments|§ 14-53-101. Establishment in cities

 (a)  (1) Except as provided in subdivision (a)(2) of this section, the city council shall establish fire departments and provide them with proper engines and such other equipment as shall be necessary to extinguish fires and preserve the property of the city and of the inhabitants from conflagration.  (2) In lieu of establishing its own fire department under this section, the city council by ordinance may enter into a contract or interlocal agreement for city fire protection with an existing fire department certified by the Arkansas Fire Protection Services Board.    (b) The city council shall promulgate rules to govern the fire department that the city council deems expedient.
AR Code § 14-53-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 53 - Municipal Fire Departments|§ 14-53-105. Arrangement of members' hours — Emergencies

 (a)  (1) The uniformed force of the fire department shall be divided into two (2) platoons, the officers and members assigned to which shall alternate on tours of duty at intervals of not more than fifteen (15) days.  (2)  (A) The chief of the department shall arrange the working hours of the employees of the department so that each employee shall work, as nearly as practicable, an equal number of hours per month, not to exceed seventy-two (72) hours per week.  (B) At his or her discretion, the chief of the department may require in case of an epidemic, conflagration, or other emergency the employees for a greater period than provided in this section to continue on duty during the epidemic, conflagration, or other emergency.      (b)  (1) The uniformed force of fire departments in cities of Arkansas having a population of fifteen thousand (15,000) or more, according to the latest official federal census, shall be divided into platoons.  (2)  (A)  (i) The chief of the department in cities of this state affected by this subsection shall assign, as nearly as practicable, an equal number of employees of the department to each platoon so that each employee shall work, as nearly as practicable, an equal number of hours per month, not to exceed an average of fifty-six (56) hours per week for each period of three (3) weeks.  (ii) There shall be no reduction of salaries of employees of the departments because of the number of hours worked during each week as provided in this subsection.    (B) At his or her discretion in case of an epidemic, conflagration, or other emergency, the chief of the department may require the employee to continue on duty for a greater period than provided in this subsection during the epidemic, conflagration, or like emergency.
AR Code § 14-53-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 53 - Municipal Fire Departments|§ 14-53-106. Holiday compensation

 (a) All firefighters employed by cities of the first or second class or incorporated towns shall be compensated for all legal holidays established by the governing body of the municipality.  (b) This compensation shall be based on the firefighter's daily rate of pay and in addition to the regular pay schedule.  (c) This compensation may be included within the firefighter's base pay.  (d) This compensation shall be prorated and paid during the regular payroll periods or paid in one (1) lump sum annually on a date in December designated by the municipality.
AR Code § 14-53-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 53 - Municipal Fire Departments|§ 14-53-107. Annual vacation

 The chief of the fire department shall so arrange that each employee shall be granted an annual vacation of not less than fifteen (15) days with full pay.
AR Code § 14-53-110 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 53 - Municipal Fire Departments|§ 14-53-110. Reimbursement of firefighters

 Cities of the second class may reimburse a firefighter for replacement of personal clothing destroyed during the performance of active service to a fire department.
AR Code § 14-53-111 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 53 - Municipal Fire Departments|§ 14-53-111. Bonus compensation plans

 Cities of the second class may establish through ordinance a bonus compensation plan for firefighters eligible for retirement under the Firemen's Pension and Relief Fund Act, § 24-11-801 et seq., or under the Arkansas Local Police and Fire Retirement System Act, § 24-10-101 et seq., to encourage their continued service to the fire department.
AR Code § 14-53-112 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 53 - Municipal Fire Departments|§ 14-53-112. Fire marshal may be armed

 (a) For purposes of this section, “municipal fire marshal” means a person who holds a full-time office or position of fire marshal created by ordinance in a city of the first class, and who:  (1) Is responsible for the detection and prevention of arson, the enforcement of laws relating to arson and other burning, and enforcement of the city and state fire prevention codes;  (2) Has successfully completed a course of study for law enforcement officers approved by the Arkansas Commission on Law Enforcement Standards and Training;  (3) Has successfully completed an eighty-hour fire and arson investigation course offered by the National Fire Academy, or the Arkansas Fire Training Academy, or an equivalent course; and  (4) Has completed a one-week fire safety inspection class offered by the National Fire Academy or the Arkansas Fire Training Academy or an equivalent class.    (b) A municipal fire marshal is hereby authorized and empowered to carry a weapon and to make arrests for violations of the laws relating to arson and other unlawful burning.
AR Code § 14-59-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-101. Title

 This chapter shall be known and cited as the “Arkansas Municipal Accounting Law”.
AR Code § 14-59-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-102. Applicability

 This chapter shall apply to all funds under the budgetary control of the council or board of directors of the various municipalities of this state, except water and sewer departments.
AR Code § 14-59-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-103. Exemption for other systems

 (a) In the event any municipality feels its system of bookkeeping is such that it equals or exceeds the basic system prescribed by this chapter, the municipality may request a review by the Legislative Joint Auditing Committee.  (b) Upon the committee's concurrence with these facts, it may issue a certificate to the municipality stating that the municipality's accounting system is of a degree of sophistication such that the basic requirements of this chapter are being met and exempting the municipality from the requirements of the particulars of the system prescribed by this chapter.
AR Code § 14-59-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-104. Bank accounts

 (a) All municipalities of this state receiving state aid in the form of either turnback of general revenues or highways revenues shall maintain all funds in depositories approved for such purposes by law.  (b) The municipalities shall maintain separate bank accounts for general funds and street funds.  (c) The accounts shall be maintained in the name of the municipality.
AR Code § 14-59-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-105. Prenumbered checks — Electronic funds transfers

 (a) All disbursements of municipal funds, except those described in this section and as noted in § 14-59-106, petty cash funds, are to be made by prenumbered checks drawn upon the bank account of that municipality.  (b) The checks shall be of the form normally provided by commercial banking institutions and shall contain as a minimum the following information:  (1) Date of issue;  (2) Check number;  (3) Payee;  (4) Amount; and  (5) Signature of two (2) authorized disbursing officers of the city.    (c) Disbursements of municipal funds used for payment of salaries and wages of municipal officials and employees may be made by electronic funds transfer provided that the municipal employee or official responsible for disbursements maintains a ledger containing at least the:  (1) Name, address, and Social Security number of the employee receiving payment of salary or wages;  (2) Routing number from the bank in which the funds are held;  (3) Account number;  (4) Accounts clearing house trace number pertaining to the transfer;  (5) Date and amount transferred; and  (6) Proof that the employee has been notified of direct deposit of his or her salary or wages by electronic funds transfer.    (d) Disbursements of municipal funds used for payments to federal or state governmental entities may be made by electronic funds transfer.  (e)  (1) Disbursements of municipal funds, other than for payments under subsections (c) and (d) of this section, may be made by electronic funds transfer provided that:  (A) The governing body of the municipality shall establish by ordinance an electronic funds payment system directly into payees' accounts in financial institutions in payment of any account allowed against the municipality;  (B) For purposes of this subsection, municipalities opting for an electronic funds payment system shall establish written policies and procedures to ensure that the electronic funds payment system provides for internal accounting controls and documentation for audit and accounting purposes; and  (C) Each electronic funds payment system established under this subsection shall comply with the information systems best practices approved by the Legislative Joint Auditing Committee before implementation by the municipality.    (2) A single electronic funds payment may contain payments to multiple payees, appropriations, characters, or funds.    (f) A disbursement of municipal funds shall have adequate supporting documentation for the disbursement.
AR Code § 14-59-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-106. Petty cash funds

 (a) Municipalities are permitted to establish petty cash funds, so long as the funds are maintained as set forth in this section.  (b)  (1) The establishment of such a fund must be approved by the city council.  (2)  (A) In establishing such a fund, a check is to be drawn upon the general fund of the municipality payable to “petty cash.”  (B) That amount may be maintained in the municipal offices for the handling of small expenditures for items such as postage, light bulbs, delivery fees, etc.      (c)  (1) A paid-out slip is to be prepared for each item of expenditure from the fund and signed by the person receiving the moneys.  (2) These paid-out slips shall be maintained with the petty cash. When the fund becomes depleted, the municipality may then draw another check payable to “petty cash” in an amount which equals the total paid-out slips issued. At that time, the paid-out slips shall be removed from the “petty cash fund,” and utilized as invoice support for the check replenishing petty cash.
AR Code § 14-59-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-107. Fixed asset records

 (a) The governing body shall adopt a policy defining fixed assets. At a minimum, the policy shall set forth the dollar amount and useful life necessary to qualify as a fixed asset.  (b)  (1) All municipalities shall establish by major category and maintain, as a minimum, a listing of all fixed assets owned by the municipality.  (2) The listing shall be totaled by category with a total for all categories.  (3) The categories of fixed assets shall include the major types, such as:  (A) Land;  (B) Buildings;  (C) Motor vehicles, by department;  (D) Equipment, by department; and  (E) Other assets.      (c) The listing shall contain as a minimum:  (1) Property item number, if used by the municipality;  (2) Brief description;  (3) Serial number, if available;  (4) Date of acquisition; and  (5) Cost of property.
AR Code § 14-59-108 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-108. Reconciliation of bank accounts

 (a)  (1) On a monthly basis, all municipalities shall reconcile their cash receipts and disbursements journals to the amount on deposit in banks.  (2) The reconciliation under subdivision (a)(1) of this section shall be approved by a municipal official or employee, other than the person preparing the reconciliation, as designated by the chief executive officer of the municipality.    (b) The reconciliations should take the following form:    City of Date Amount Per Bank Statement Dated $ .00 Add: Deposits in transit (Receipts recorded in Cash Receipts Journal not shown on this bank statement). DATE RECEIPTS NO. AMOUNT $ .00 .00 .00 .00 Deduct: Outstanding Checks (Checks issued and dated prior to date of bank statement per Cash Disbursements Journal not having yet cleared the bank). CHECK NO. PAYEE AMOUNT $ .00 .00 .00 .00 RECONCILED BALANCE $ .00 This reconciled balance shall agree to either the cash balance as shown on the municipality's check stubs running bank balance or the municipality's general ledger cash balance, whichever system the municipality employs.   Click to view table.
AR Code § 14-59-109 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-109. Prenumbered receipts

 (a) All funds received are to be formally receipted at the time of collection or the earliest opportunity by the use of prenumbered receipts or mechanical receipting devices.  (b)  (1) In the use of prenumbered receipts, the following minimum standards shall be met:  (A) If manual receipts are used, receipts are to be prenumbered by the printer and a printer's certificate obtained and retained for audit purposes. The certificate shall state the date printing was done, the numerical sequence of receipts printed, and the name of the printer;  (B) The prenumbered receipts shall contain the following information for each item receipted:  (i) Date;  (ii) Amount of receipt;  (iii) Name of person or company from whom money was received;  (iv) Purpose of payment;  (v) Fund to which receipt is to be credited; and  (vi) Identification of employee receiving money.      (2) If manual receipts are used, the original receipt should be given to the party making payment. One (1) duplicate copy of the receipt shall be maintained in numerical order in the receipt book and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the municipality and may be used for any purposes they deem fit.    (c) If an electronic receipting system is used, the system shall be in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.
AR Code § 14-59-110 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-110. Cash receipts journals

 (a)  (1) Municipalities shall establish a cash receipts journal or an electronic receipts listing that shall indicate:  (A) The receipt number;  (B) The date of the receipt;  (C) The payor;  (D) The amount of the receipt; and  (E) Classification or general ledger account.    (2) The classification of the receipts shall include the major sources of revenue, such as:  (A) State revenues;  (B) Property taxes;  (C) Sales taxes;  (D) Fines, forfeitures, and costs;  (E) Franchise fees;  (F) Transfers in; and  (G) Other.      (b)  (1) All items of receipts shall be posted to and properly classified in the cash receipts journal or electronic receipts listing.  (2)  (A) The journal shall be properly balanced and totaled monthly and on a year-to-date basis.  (B) The journal shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements.    (3) The electronic receipts listing shall be posted to the general ledger at least monthly. The general ledger shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements.
AR Code § 14-59-111 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-111. Cash disbursements journals

 (a)  (1) Municipalities shall establish a cash disbursements journal or electronic check register that shall indicate the date, payee, check number or transaction number, amount of each check written or transaction, and classification or general ledger account.  (2) The classifications of expenditures shall include the major type of expenditures by department, such as:  (A) Personal services;  (B) Supplies;  (C) Other services and charges;  (D) Capital outlay;  (E) Debt service; and  (F) Transfers out.      (b)  (1) The cash disbursements journal shall be properly balanced and totaled monthly and on a year-to-date basis.  (2) The cash disbursements journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.  (3) The electronic check register shall be posted to the general ledger at least monthly. The general ledger shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
AR Code § 14-59-114 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-114. Maintenance and destruction of accounting records

 (a) Accounting records can basically be divided into the following three (3) groups:  (1)  (A) Support Documents. Support documents consist primarily of the following items:  (i) Cancelled checks;  (ii) Invoices;  (iii) Bank statements;  (iv) Receipts;  (v) Deposit slips;  (vi) Bank reconciliations;  (vii) Check book register or listing;  (viii) Receipts listing;  (ix) Monthly financial reports;  (x) Payroll records;  (xi) Budget documents; and  (xii) Bids, quotes, and related documentation.    (B) These records shall be maintained for a period of at least four (4) years and in no event shall be disposed of before being audited for the period in question.    (2)  (A) Semipermanent Records. Semipermanent records consist of:  (i) Fixed assets and equipment detail records;  (ii) Investment and certificate of deposit records;  (iii) Journals, ledgers, and subsidiary ledgers; and  (iv) Annual financial reports.    (B)  (i) These records shall be maintained for a period of not less than seven (7) years and in no event shall be disposed of before being audited for the period in question.  (ii) For investment and certificate of deposit records, the seven (7) years of required maintenance begins on the date of maturity.      (3)  (A) Permanent Records. Permanent records consist of:  (i) City or town council minutes;  (ii) Ordinances;  (iii) Resolutions;  (iv) Employee retirement documents; and  (v) Annual financial audits.    (B) These records shall be maintained permanently.      (b) When documents are destroyed, the municipality shall document the destruction by the following procedure:  (1)  (A) An affidavit is to be prepared stating which documents are being destroyed and to which period of time they apply, indicating the method of destruction;  (B) This affidavit is to be signed by the municipal employee performing the destruction and one (1) council member.    (2)  (A) In addition, the approval of the council for destruction of documents shall be obtained, and an appropriate note of the approval indicated in the council minutes along with the destruction affidavit;  (B) This council approval shall be obtained before the destruction.
AR Code § 14-59-115 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 59 - Arkansas Municipal Accounting Law|§ 14-59-115. Duties of municipal treasurer

 (a) Each municipal treasurer of this state or the designated representative that has been approved by the governing body shall submit a monthly financial report to the council or board of directors.  (b)  (1) Municipal treasurers shall maintain the accounting records prescribed in this chapter.  (2)  (A)  (i) If the municipal treasurer does not comply with this chapter or requests that specific duties be assigned to another employee or contracting entity, the governing body of a municipality may assign specific duties outlined in this chapter to another employee, or it may contract for the services to be performed by a private, qualified person or entity.  (ii)  (a) (1) Before the governing body of a municipality assigns or contracts with a person or entity for the disbursing of funds, the governing body of a municipality shall establish by ordinance a method that provides for internal accounting controls and documentation for audit and accounting purposes.  (b) The governing body of a municipality shall ensure that the person or entity is adequately insured and bonded and conforms to best practices and standards in the industry.      (B)  (i) The governing body of a municipality may not assign duties relating to the collecting of funds to anyone other than an employee of the municipality.  (ii) The governing body of a municipality may assign or contract with a private, qualified person or entity for the duties relating to the disbursing of funds for payroll, bonded debt, or construction projects funded with bond proceeds.           (2)  The municipal treasurer shall approve the disbursement of funds before the private, qualified person or entity disburses the funds.