reglab/housing_qa huggingface dataset:
AR Code § 14-114-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 114 - General Provisions|§ 14-114-101. Conflict of regulations

 In the event that the regulations of water and soil improvement districts under subtitle 7 of title 14 of the Code conflict, and in the event that the water and soil improvement districts are unable to resolve the conflict, the Arkansas Soil and Water Conservation Commission shall have all powers necessary to resolve the conflict including the power to require any district to modify or rescind any regulation in conflict.
AR Code § 14-114-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 114 - General Provisions|§ 14-114-102. Definitions — Financial statement

 (a) As used in this section, unless the context otherwise requires:  (1) “Commission” means the Arkansas Soil and Water Conservation Commission; and  (2) “District” means all levee, drainage, irrigation, watershed, and river impoundment districts.    (b) Financial reporting.  (1) On or before March 1 of each year, each district shall file with the county clerk where the majority of lands in a district are located a financial statement as of the preceding December 31.  (2) The financial statements shall include, but not be limited to, the following:  (A) A statement of revenues, expenses, and fund balances;  (B) A balance sheet;  (C) A statement of the cash on hand as of January 1 of the year for which the report is made, together with all other assets of the district;  (D) The total receipts for the preceding year;  (E) The disbursements for administration, construction, and maintenance for bonds redeemed and for interest paid on outstanding bonds; and  (F) Interest due on outstanding bonds, together with all other indebtedness of the district.    (3) Each district's accounts shall be open for inspection according to the rules governing freedom of information as set forth in § 25-19-101 et seq.  (4) Failure of an official to perform the duties and acts required herein shall be a violation punishable by a fine of not less than one hundred dollars ($100) and not more than one thousand dollars ($1,000).
AR Code § 14-114-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 114 - General Provisions|§ 14-114-103. Watershed or basin studies and funding for costs

 (a)  (1) Irrigation, drainage, watershed, regional water distribution, levee, and conservation districts may participate in watershed or basin studies within their basins to assess:  (A) The water quantity or quality issues within the basin; or  (B) The impacts, feasibility, planning, and design of any proposed project within the watershed or basin that could impact the districts' facilities and operation.    (2) The study may be conducted by one (1) or more districts, with or without the assistance of the state or federal government.    (b) A district may use any operation and maintenance funds or other funds not otherwise pledged to assist with study costs.
AR Code § 14-115-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 115 - Interstate Watershed Cooperation Act|§ 14-115-101. Title

 This chapter may be known as the “Interstate Watershed Cooperation Act.”
AR Code § 14-115-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 115 - Interstate Watershed Cooperation Act|§ 14-115-102. Purpose — Construction

 (a) The purpose of this chapter is to enable existing improvement districts or any improvement districts to be created, to make, or contribute to the cost of, improvements for the purpose of flood prevention and control, preventing erosion, floodwater, and sediment damage, and of furthering the conservation, development, utilization, and disposal of water in interstate watershed projects.  (b) The provisions of this chapter shall not be construed to impair or limit in any way the interstate rights of the federal government or any of its departments or agencies, with respect to its jurisdiction, management, or control over waters or other matters or projects of an interstate nature. It is the purpose and intention of this chapter that neither the powers granted herein nor any agreement pursuant hereto shall interfere directly or indirectly with the federal jurisdiction or authority.  (c) None of the additional powers granted by this chapter shall be exercised except for the purpose of participating in programs authorized by the Congress of the United States relating to the control and prevention of floodwater and sediment damages and the conservation, development, utilization, and disposal of water.
AR Code § 14-115-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 115 - Interstate Watershed Cooperation Act|§ 14-115-103. Definitions

 As used in this chapter, unless the context otherwise requires:   (1) “Interstate watershed project” means any undertaking in cooperation with the federal government for preparing and carrying out works of improvement for the control and prevention of floodwater, erosion, and sediment damage, and the conservation, development, utilization, and disposal of water lying wholly or in part outside the boundaries of this state, the installation of which will benefit lands and property in this state;  (2) “Improvement district” or “district” includes drainage, soil or water conservation, irrigation, levee, flood control, or other special improvement district, and all other political subdivisions including incorporated cities and towns;  (3) “Bonds” means any notes, bonds, or other obligations without regard to form or source of payment, issued by any district pursuant to any law of this state;  (4) “Taxes” means general taxes levied on an ad valorem basis or special benefit taxes levied pursuant to the laws governing improvement districts.
AR Code § 14-115-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 115 - Interstate Watershed Cooperation Act|§ 14-115-104. Authority to cooperate with state and federal governments

 With respect to planning, constructing, operating, and maintaining works of improvement in the interstate watershed projects, the governing authority of any improvement district is authorized to cooperate and enter into agreements with, and to furnish financial and other assistance to, and receive financial and other assistance from:   (1) The federal government, or any department or agency thereof;  (2) The state government of other states; and  (3) Other improvement districts in this state and in adjoining states.
AR Code § 14-115-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 115 - Interstate Watershed Cooperation Act|§ 14-115-105. Contents of agreements between Arkansas and another state

 (a) Any such agreement between a district in this state and a district in an adjoining state shall contain as a minimum the following:  (1) A statement of the obligations of each district as to the installation of the works of improvement and the amount or proportionate share of the nonfederal installation costs to be borne by each district;  (2) A statement of the obligations of each district as to the operation and maintenance of the works of improvement lying within each district and the amount or proportionate part of the cost of the operation and maintenance to be borne by each district;  (3) The obligation of each district to pay a proportionate part of any damages which may be recovered against either district resulting from the injury to, or taking of, lands or other property necessary for carrying out the works of improvement;  (4) A statement that any installation funds remaining after completion of the work and payment of all costs shall be divided and returned to each district in the same proportion that each contributed to the cost.    (b) However, no such agreement with an adjoining state or district of that state shall be inconsistent with the Constitution of the United States of America, or of either state, for the carrying out of the proposed works of improvement.
AR Code § 14-115-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 115 - Interstate Watershed Cooperation Act|§ 14-115-106. Raising funds to carry out obligations under contracts entered

 The governing authority of any improvement district is authorized to appropriate sums, issue bonds, and levy taxes in the manner and for the purposes provided by the law under which it is organized to raise funds as necessary to fulfill the district's obligations under the terms of any agreement entered into under this chapter.
AR Code § 14-119-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-101. Title

 This chapter shall be known and cited as “The Water Improvement District Accounting Law of 1973.”
AR Code § 14-119-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-102. Bank accounts

 (a) All water improvement districts of this state shall establish and maintain commercial bank accounts for the deposit of all funds received.  (b) The accounts shall be established and maintained in the name of the water improvement district.
AR Code § 14-119-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-103. Deposit of funds

 All funds received by a water improvement district of this state shall be deposited in total in such bank accounts as prescribed by § 14-119-102.
AR Code § 14-119-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-104. Prenumbered receipts

 (a) All items of income are to be formally receipted by the use of prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment. However, the use of prenumbered receipts shall not be required for receipting revenues derived from the sale of water to individual consumers where the income is determined by periodic readings of meters and the individual consumer is billed for such water by means of a water bill, part of which must be returned by the consumer with his remittance.  (b) In the use of prenumbered receipts, the following minimum standards shall be met:  (1) Receipts are to be prenumbered by the printer and a printers' 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;  (2) The prenumbered receipts shall contain the following information for each item receipted:  (A) Date;  (B) Amount of receipt;  (C) Name of person or company from whom money was received;  (D) Purpose of payment;  (E) Fund to which receipt is to be credited;  (F) Signature of employee receiving money;    (3) 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 books and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the district's office and may be used for any purposes they deem fit.    (c) The use of mechanical receipting devices, which accomplish the same purpose as prenumbered receipts, is acceptable and is encouraged where such equipment is utilized.
AR Code § 14-119-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-105. Prenumbered checks

 (a) All disbursements of water improvement district funds, except as noted in § 14-119-106, are to be made by prenumbered checks drawn upon the bank account of that district. Such 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 both in numerical and written form;  (5) Signature of authorized disbursing officer of the water improvement district.    (b) The district shall maintain printers' certificates as to the numerical sequence of checks printed.
AR Code § 14-119-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-106. Petty cash funds

 (a) Water improvement district officers are permitted to establish petty cash funds so long as the funds are maintained on the basis set forth in this section.  (b) The establishment of a petty cash fund must be approved by the board of directors.  (c) In establishing such a fund, a check is to be drawn payable to “petty cash.”  (d) That amount may be maintained in the district's office for the handling of small expenditures for items such as postage, light bulbs, delivery fees, etc.  (e) A paid-out slip is to be prepared for each item of expenditure from that fund and signed by the person receiving the moneys.  (f) These paid-out slips shall be maintained with the petty cash.  (g) When the fund becomes depleted, the district's official 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 § 14-119-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-107. Reconciliation of bank accounts

 (a) All water improvement districts maintaining bank accounts, as prescribed in § 14-119-102, shall reconcile their cash receipts and cash disbursements journal to the amount on deposit in banks on a monthly basis. The reconciliations shall take the following form:  (b) This reconciled balance shall agree to either the cash balance as shown on the official's check stubs running bank balance or the official's general ledger cash balance, whichever system the official employs.    “Water Improvement District 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   Click to view table.
AR Code § 14-119-108 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-108. Fixed asset records

 (a) All water improvement districts shall establish and maintain, as a minimum, listing of all fixed assets and equipment owned by or under the control of their district. The listing shall contain as a minimum:  (1) Property item number, if used by the district;  (2) Brief description;  (3) Serial number, if available;  (4) Location of property;  (5) Vendor purchased from and the date of acquisition;  (6) Cost of property.    (b) In lieu of maintaining the list, the district may maintain an index card system for accounting for fixed assets and equipment. The index card system must contain the above information for each unit of property owned or under the control of the district.  (c) Such fixed asset and equipment records shall constitute a part of the general records of the office and accordingly shall be made available for utilization by the auditor at the time of audit.
AR Code § 14-119-109 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-109. Cash receipts journal

 (a) All water improvement districts of this state shall establish and maintain as a minimum a cash receipts journal for recording of all moneys received by the district.  (b) The journal shall consist of columnar paper and have sufficient columns to provide for the recording of:  (1) Date;  (2) Person moneys received from;  (3) Prenumbered receipt number;  (4) Total amount received;  (5) Additional columns as deemed necessary by the district for proper classification.
AR Code § 14-119-110 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-110. Cash disbursements journal

 (a) All water improvement districts of this state shall establish and maintain as a minimum a cash disbursements journal for recording and classifying cash disbursements.  (b) The journal shall consist of columnar paper and shall have sufficient columns to provide for the recording of:  (1) Date;  (2) Payee;  (3) Check number;  (4) Amount check was written for;  (5) Additional columns for the classification of expenditures according to major expense categories such as:  (A) Salaries;  (B) Supplies;  (C) Maintenance;  (D) Etc.
AR Code § 14-119-111 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-111. Accounting systems above minimum

 In the event any water improvement district feels its system of bookkeeping is such that it equals or exceeds the basic system prescribed by this chapter, the district may request a review by the Legislative Joint Auditing Committee. Upon its concurrence with these facts, the Legislative Joint Auditing Committee may issue a certificate to the district stating that the district's accounting system is of a degree of sophistication such that the basic requirements of this chapter are being met and exempting the district from the requirement of the particulars of the system prescribed by this chapter.
AR Code § 14-119-112 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 119 - Water Improvement District Accounting|§ 14-119-112. Classification, maintenance, and destruction of records

 (a) Accounting records can basically be divided into the two (2) groups: Support documents and permanent records.  (b)  (1) Support documents consist primarily of the following items:  (A) Cancelled checks;  (B) Invoices;  (C) Bank statements.    (2) Support documents shall be maintained for a period of at least three (3) years and in no event shall be disposed of prior to being audited for the period in question.    (c) Permanent records consist of journals, ledgers, subsidiary ledgers, minutes, fixed assets, and equipment detail records and shall be maintained permanently by the district.  (d) When support documents are destroyed, the district shall document such destruction by the following procedure:  (1) An affidavit is to be prepared stating which documents are being destroyed and which period of time they apply to, indicating the method of destruction.  (2) This affidavit is to be signed by the district employee performing such destruction, and one (1) board member.    (e) In addition, the approval of the board for destruction of such documents shall be obtained, and an appropriate note of such approval indicated in the board minutes along with the destruction affidavit. Such board approval shall be obtained prior to the destruction.
AR Code § 14-124-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-101. Resolution required

 This subchapter shall not be in force as to any district until a proper resolution to that effect is adopted by the board of directors of the district, and a copy of the resolution is published in a newspaper in each county which, or a part of which, is embraced in the levee district.
AR Code § 14-124-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-102. Appointment of assessor in each county

 The board of directors or commissioners of levee districts embracing parts of more than one (1) county, at an annual meeting or at a special meeting called for the purpose, shall appoint a landowner in each county or part of a county in the levee district who shall assess the annual benefit accruing by reason of levee protection to the lands, town lots, suburban lots, rural lots, industrial plants, railroads, tramroads, telegraph and telephone lines, electric high power lines in his county or part of a county in books to be furnished by the levee district for that purpose.
AR Code § 14-124-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-103. Filing assessment

 Each assessor, on completing his assessment, shall file it in the office of the board of directors or commissioners at the domicile of the district, where it shall be open to public inspection.
AR Code § 14-124-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-104. Calling a meeting of assessors — Creation of board of assessment and equalization

 When all the assessments have been filed, the president of the levee district shall call a meeting of the assessors to be held in the office of the district at its domicile to sit as a board of assessment and equalization.
AR Code § 14-124-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-105. Notice of meeting

 Notice of the time and place of the meeting shall be published once a week for two (2) consecutive weeks in some newspaper in each county which, or a part of which, is embraced in the levee district:   (1) Notifying all property owners that at the meeting the board of assessment and equalization would sit to correct all wrongful or erroneous assessments and to equalize the assessments throughout the district; and  (2) Calling on all persons who are or may be aggrieved by the assessment of their property, or of the various classes of property, to appear and present their grievances and otherwise protect their interest.
AR Code § 14-124-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-106. Organization of board — Record of proceedings

 (a) The assessors shall meet as a board of assessment and equalization at the time and place specified in the notice and shall elect one (1) of their members as chairman and another as secretary.  (b) The levee district shall furnish a stenographer who shall take and transcribe all the testimony introduced before the board.  (c) The board shall keep a true and perfect record of its proceedings which shall be filed as a public record in the office of the levee district.  (d) A copy of the record, certified by the secretary of the levee district, shall be competent evidence in the courts.