reglab/housing_qa huggingface dataset:
AR Code § 14-237-111 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 237 - Arkansas Municipal Water And Sewer Department Accounting Law|§ 14-237-111. Reconciliation of bank accounts

 (a)  (1) All water and sewer departments shall reconcile on a monthly basis their cash receipts and disbursements journals to the amount on deposit in banks.  (2) This reconciliation shall be approved by an official or employee, other than the person preparing the reconciliation, as designated by the governing body of the department.  (3) The reconciliations should take the following form:    (b) This reconciled balance shall agree with either the cash balance as shown on the department's check stubs running bank balance or the department's general ledger cash balance, whichever system the department employs.    “Water and Sewer Department 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 § 14-237-112 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 237 - Arkansas Municipal Water And Sewer Department Accounting Law|§ 14-237-112. Maintenance and destruction of accounting records

 (a) Accounting records can basically be divided into three (3) groups:  (1)  (A) Support Documents. Support documents consist primarily of the following items:  (i) Canceled 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 shall not be disposed of before any required audit for the period in question;    (2)  (A) Semipermanent Records. Semipermanent records consist of:  (i) Fixed-asset records and equipment detail records;  (ii) Investment and certificate of deposit records;  (iii) Journals, ledgers, or subsidiary ledgers; and  (iv) Annual financial reports.    (B)  (i) These records shall be maintained by the water and sewer department for a period of not less than seven (7) years and shall not be disposed of before any required audit for the period in question.  (ii) For investment and certificate of deposit records, the seven (7) years of required maintenance will begin on the date of maturity;      (3)  (A) Permanent Records. Permanent records consist of:  (i) Minutes;  (ii) Employee retirement documents; and  (iii) Annual financial audits.    (B) These records shall be maintained permanently.      (b) When documents are destroyed, the department shall document the destruction by the following procedure:  (1) 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. This affidavit is to be signed by the department's employee performing the destruction and one (1) member of the governing body;  (2) In addition, the approval of the governing body for destruction of the documents shall be obtained and an appropriate note of the approval indicated in the governing body's minutes along with the destruction affidavit. Governing body approval shall be obtained before the destruction.
AR Code § 14-237-113 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 237 - Arkansas Municipal Water And Sewer Department Accounting Law|§ 14-237-113. Annual publication of financial statements

 (a)  (1) The governing body of each municipal water or sewer department shall cause to be published annually a financial statement of the department, including receipts and expenditures for the period and a statement of the indebtedness and financial condition of the department. The financial statement shall be published one (1) time in a newspaper published in the municipality.  (2) The financial statement shall be at least as detailed as the minimum record of accounts as provided in this chapter.  (3) The financial statement shall be published by April 1 of the following year.    (b) In municipalities where no newspaper is published, the financial statement shall be posted in two (2) public places in the municipality.
AR Code § 14-238-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-101. Short title

 This chapter may be referred to and cited as the “Rural Waterworks Facilities Boards Act”.
AR Code § 14-238-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-102. Legislative intent

 It is determined by the General Assembly that adequate rural waterworks and rural water distribution systems are essential to the health, safety, and economic welfare of the people of this state. In order to meet these public needs, it is essential that public financing be provided for the facilities, and it is the purpose of this subchapter to provide an alternative method of financing for those facilities.
AR Code § 14-238-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-104. Provisions supplemental

 This chapter shall be liberally construed to effect the purposes of it.
AR Code § 14-238-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-105. Construction of chapter

 This chapter shall be deemed to provide an additional and alternative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to powers conferred by other laws.
AR Code § 14-238-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-106. Creation of boards

 (a) Any county is authorized to create one (1) or more rural waterworks facilities boards and to empower each board to own, acquire, construct, reconstruct, extend, equip, improve, operate, maintain, sell, lease, contract concerning, or otherwise deal in or dispose of, waterworks facilities and wastewater facilities or any interest in such facilities, including, without limitation, leasehold interests in and mortgages on such facilities.  (b) Boards created under this subchapter are not administrative boards under the County Government Code, § 14-14-101 et seq.  (c) Any public facility board created under the Public Facilities Boards Act, § 14-137-101 et seq., or its predecessor, for the purpose of operating a waterworks facility and/or a wastewater facility, and which is in existence on July 28, 1995, may petition the quorum court which created the board to grant the board all the powers conveyed by this chapter, and if the quorum court adopts an ordinance to that effect, the powers and authority granted under this chapter shall be applicable to that public facilities board, and it shall thereafter be governed exclusively by the provisions of this chapter and none other.
AR Code § 14-238-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-107. Board names — Powers

 (a) Each board shall be created by ordinance of the quorum court. The ordinance shall give the board a name which:  (1) Shall include the name of the creating county;  (2) Shall be descriptive of the powers granted to the board;  (3) Shall be distinctive from the name given to any other board created by the county;  (4) Shall specify the powers granted to the board; and  (5) May place specific limitations on the exercise of the powers granted, including limitations on:  (A) The board's area of operations;  (B) The use of waterworks facilities and wastewater facilities; and  (C) The board's authority to issue bonds.      (b) Unless limited by the creating ordinance, each board created shall be authorized to accomplish waterworks facilities and wastewater facilities projects within, or partly within and partly without, the county.
AR Code § 14-238-108 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-108. Members — Compensation

 (a) Each board shall consist of five (5) members unless there is an expansion of the board to provide services outside the county which created it.  (b)  (1) The initial members shall be appointed by the county judge of the creating county for terms of one (1), two (2), three (3), four (4), and five (5) years, respectively.  (2) When a rural waterworks facilities board is created to assume the operations of an existing nonprofit corporation that provides water or sewer service, the county judge shall appoint the initial members from a list of nominees provided by the nonprofit corporation's board of directors.  (3) Successor members shall be elected by a majority of the board or by alternative member selection as set forth in § 14-238-124 for terms of five (5) years.  (4) Each member shall serve until his or her successor is elected and qualified.  (5) A member shall be eligible to succeed himself or herself.    (c) Each member shall qualify by taking and filing with the clerk of the county creating the board his or her oath of office in which he or she shall swear to support the United States Constitution and the Arkansas Constitution and to discharge faithfully his or her duties in the manner provided by law.  (d) In the event of a vacancy in the membership of the board, however caused, a majority of the board shall elect a successor member to serve the unexpired term.  (e) The members of the board shall receive no compensation for their services but shall be entitled to reimbursement for reasonable and necessary expenses incurred in the performance of their duties.  (f) Any member of the board may be removed for misfeasance, malfeasance, or willful neglect of duty by the county judge of the county which created the board, after reasonable notice of and an opportunity to be heard concerning the alleged grounds for removal.  (g)  (1)  (A) If the jurisdiction of a board, pursuant to interlocal agreements, expands to provide services outside the boundaries of the county from which it obtains power, then not more than two (2) additional members per county may be added pursuant to the terms of any relevant interlocal agreement.  (B) These members shall initially be appointed by the county judge of the noncreating county and shall serve for a term agreed upon in the interlocal agreement, provided that the term shall not exceed five (5) years.    (2)  (A) The other provisions of this section shall apply to these additional members.  (B) Provided, no additional member shall be eligible to serve as chair of the board.
AR Code § 14-238-109 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-109. Officers

 (a)  (1)  (A) The members of each board shall meet and organize by electing one (1) of their number as chairman, one (1) as vice chairman, one (1) as secretary, and one (1) as treasurer.  (B) Such officers shall be elected annually thereafter in like manner.    (2) The duties of secretary and treasurer may be performed by the same member.    (b) The board may also appoint an executive director who shall serve at the pleasure of the board and receive such compensation as shall be fixed by the board.
AR Code § 14-238-110 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-110. Meetings — Quorum — Actions — Records

 (a)  (1) Each board shall meet upon the call of its chair or a majority of its members and at such times as may be specified in its bylaws for regular meetings.  (2) At least annually, the board shall hold a users meeting at which time it shall accept comments and recommendations from its users. The meeting may be held in conjunction with a regular board meeting. Notice of the users meeting shall be sent by first-class mail to each user and may be sent with the user's bill.  (3) A majority of its members shall constitute a quorum for the transaction of business.  (4) No vacancy in the membership of the board shall impair the right of a quorum to exercise all the rights and perform all the duties of the board.    (b)  (1) The affirmative vote of a majority of the members present at a meeting of the board shall be necessary for any action taken by the board.  (2) Any action taken by the board shall be by resolution, and such resolution shall take effect immediately unless a later effective date is specified in the resolution.    (c)  (1) The secretary of the board shall keep a record of the proceedings of the board and shall be custodian of all books, documents, and papers filed with the board and of the minute book or journal of the board and of its official seal.  (2) The secretary may cause copies to be made of all minutes and other records and documents of the board. He or she may give certificates under the official seal of the board to the effect that the copies are true copies, and all persons dealing with the board may rely upon the certificates.  (3) Records and documents of the boards shall be preserved and maintained at such locations and in such manner as prescribed by ordinance of the county which created the boards.
AR Code § 14-238-111 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-111. Powers — Duties

 (a) Each board is authorized and empowered:  (1) To have perpetual succession as a body politic and corporate and to adopt bylaws for the regulation of its affairs and the conduct of its business;  (2) To adopt an official seal and alter it at pleasure;  (3) To maintain an office at such place in the county creating the board as it may designate;  (4) To sue and be sued in its own name;  (5) To accomplish waterworks facilities and wastewater facilities projects as authorized by this subchapter and the ordinance creating the board;  (6) To lend money, directly or indirectly, for the financing of the construction, acquisition, and equipment of all or a portion of a waterworks facility and/or wastewater facility project;  (7) To invest money, including a major portion of the proceeds of any issue of bonds for the term of the bonds or a shorter period, in consideration of a contract to make payment or payments to provide for the payment of the principal, premium, if any, and interest on the bonds when due;  (8) To fix, charge, and collect rents, fees, and charges for the use of any waterworks facilities;  (9) To employ and pay compensation to such employees and agents, including attorneys, consulting engineers, architects, surveyors, accountants, financial experts, and such other employees and agents as may be necessary in its judgment, and to fix their compensation;  (10) To do any and all other acts and things in this chapter authorized or required to be done, whether or not included in the powers mentioned in this section; and  (11) To do any and all other things necessary or convenient to accomplish the purposes of this subchapter.    (b) Any board established under this chapter may, in its discretion, invest any of its funds not immediately needed for its purposes in bonds issued under the provisions of this chapter.
AR Code § 14-238-112 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-112. Acquisition of property

 (a) Any county may acquire facilities for a waterworks facility and/or wastewater facility project, or any portion thereof, including a project site, by gift, purchase, lease, or condemnation, and may transfer any such facilities to a board created by the county by sale, lease, or gift.  (b) Transfer may be authorized by ordinance of the quorum court without regard to the requirements, restrictions, limitations, or other provisions contained in any other law.  (c) Boards may exercise the power of eminent domain in accordance with the procedures prescribed by § 18-15-201 et seq.
AR Code § 14-238-113 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-113. Funds

 (a) Boards are authorized to use any available funds and revenues for the accomplishment of all or a portion of waterworks facilities and/or wastewater facilities projects and may issue bonds, as authorized by this subchapter, for the accomplishment of all or a portion of waterworks facilities and/or wastewater facilities projects, either alone or together with other available funds and revenues.  (b) Bonds may be issued in principal amounts as shall be sufficient to pay the costs of issuing bonds, the amount necessary for a reserve, if deemed desirable, the amount necessary to provide for debt service until revenues for the payment thereof are available, the amount necessary to acquire a contract providing for payments to the board at a rate or rates at least sufficient to provide for, alone or with any other revenues that may be pledged, debt service on the bonds, if deemed desirable, and to pay any other costs and expenditures of whatever nature incidental to the accomplishment of all or a portion of the waterworks facilities or wastewater facilities project involved and the placing of it into operation.
AR Code § 14-238-115 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-115. Bonds for refunding obligations

 (a) Bonds may be issued for the purpose of refunding any obligations issued under this chapter. Such refunding bonds may be combined with bonds issued under the provisions of § 14-238-114 into a single issue.  (b) When bonds are issued under this section for refunding purposes, the bonds may either be sold or delivered in exchange for the outstanding obligations. If sold, the proceeds may be either applied to the payment of the obligations refunded or deposited in escrow for the retirement thereof, either at maturity or upon any authorized redemption date.  (c)  (1) All bonds issued under this section shall in all respects be authorized, issued, and secured in the manner provided for other bonds issued under this chapter and shall have all the attributes of such bonds.  (2) The resolution under which the refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby.
AR Code § 14-238-116 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-116. Payment of bonds

 (a) The principal of and interest on the bonds shall be payable from:  (1) Revenues derived from the waterworks facilities and/or wastewater facilities projects acquired, constructed, reconstructed, equipped, extended, or improved, in whole or in part, with the proceeds of the bonds;  (2) Obligations of:  (A) The owners of waterworks facilities and/or wastewater facilities projects; or  (B) Any person with whom the proceeds of the bonds, or a portion thereof, are invested by contract or otherwise;    (3) Any other funds or sources of funds of the board specifically pledged and which are set aside as a special fund or source, other than taxes or assessments for local improvements, for the purpose of paying the principal of and interest on the bonds; or  (4) Any combination of subdivisions (a)(1)-(3) of this section.    (b) The board is authorized to pledge those revenues, obligations, and other special funds or sources to pay the principal of and interest on the bonds.
AR Code § 14-238-117 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally|Chapter 238 - Rural Waterworks Facilities Boards|§ 14-238-117. Bonds may impose mortgage lien

 (a) The resolution or indenture referred to in § 14-238-114 may, or may not, impose a foreclosable mortgage lien upon or security interest in all or any portion of the lands, buildings, or facilities acquired, constructed, reconstructed, extended, equipped, or improved, in whole or in part, with the proceeds of bonds issued under this chapter, and the nature and extent of the mortgage lien or security interest may be controlled by the resolution or indenture, including, without limitation, provisions pertaining to the release of all or part of the lands, buildings, or facilities from the mortgage lien or security interest and the priority of the mortgage lien or security interest in the event of successive bond issues as authorized by § 14-238-114.  (b) Subject to such terms, conditions, and restrictions as may be contained in the resolution or indenture authorizing or securing the bonds, any holder or registered owner of bonds issued under the provisions of this chapter, or a trustee, on behalf of all holders and registered owners, may, either at law or in equity, enforce the mortgage lien or security interest and may, by proper suit, compel the performance of the duties of the members and employees of the issuing board as set forth in this chapter, the ordinance creating the board, and the resolution or indenture authorizing or securing the bonds.