192 chapters · 4,300 sections in this title.
Ark. Code Ann. § 14-71-101 County fiscal year — Accounting method for county budget and treasury audit purposes — Definition
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(a) The fiscal year of the counties of the state, covering each period of twelve (12) months, begins on January 1 of each year and ends at the close of business on December 31 of the same year. (b) (1) Counties shall use the modified accrual accounting basis for audit purposes.(2…
Ark. Code Ann. § 14-71-102 Cities and towns
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The fiscal year of each city and town in this state shall begin with January 1 and end at 12:00 midnight on December 31 of each year.