Title 14, Local Government

Property owners' associations that construct and maintain or have constructed and maintained sewage disposal facilities in accordance with the standards and rules established by the Division of Environmental Health Protection of the Department of Health or the Division of Environ…

No person shall construct, alter, repair, or extend or cause to be constructed, altered, repaired, or extended any individual sewage disposal system contrary to the provisions of this chapter and other applicable rules.

(a) (1) The Division of Environmental Health Protection of the Department of Health or its authorized agent is authorized and directed to review proposals for individual sewage disposal systems and to make inspections of individual sewage disposal systems as may be necessary to d…

(a) It shall be unlawful for any person, firm, corporation, association, municipality, or governmental agency to construct, alter, repair, extend, or operate an individual sewage disposal system or alternate and experimental system installed after July 1, 1977, unless a valid per…

(a) All applications for permits, licenses, or review certificates shall be made on a form which includes such information as may be required by the Division of Environmental Health Protection of the Department of Health or its authorized agent to establish compliance with the pr…

It shall be unlawful for any installer to begin construction, alteration, repair, or extension of any individual sewage disposal system or alternate and experimental system, owned by any other person, firm, corporation, association, municipality, or governmental agency, until the…

(a) Each installer who operates within the State of Arkansas, regardless of the location of his home office, must become registered by the Division of Environmental Health Protection of the Department of Health. (b) The registration will be issued by the Division of Environmental…

(a) (1) A fee shall be levied for the review of individual sewage disposal permit applications as follows:(A) For structures one thousand five hundred square feet (1,500 sq. ft.) or less, the fee to review a permit application is thirty dollars ($30.00);(B) For structures more th…

It shall be the duty of each prosecuting attorney to whom an authorized agent of the State Board of Health reports any violation of this chapter to cause appropriate proceedings to be instituted in the proper courts without delay and to cause the individual who commits the violat…

Designated representatives may charge reasonable fees for percolation tests, system designs, and final inspections where the fees are based on generally accepted wage rates for work of the type and on generally accepted charges for equipment and mileage.

(a) Each certified maintenance person who operates within the State of Arkansas shall be registered by the Division of Environmental Health Protection of the Department of Health. (b) The registration shall be issued by the division or its authorized agent upon compliance with th…

This chapter shall be known and cited as the “Arkansas Municipal Water and Sewer Department Accounting Law”.

This chapter shall apply to all municipal water and sewer departments operating in this state under authority granted by state law for the establishment of municipal water and sewer departments.

(a) In the event any department feels its system of bookkeeping equals or exceeds the basic system prescribed by this chapter, the department may request a review by the Legislative Joint Auditing Committee. (b) Upon the committee's concurrence with the department's position, the…

All municipal water and sewer departments of this state shall maintain all funds in depositories approved for that purpose by law. The accounts shall be maintained in the name of the municipal water and sewer department.

(a) (1) 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.(2) However, the use of prenumbered receipts shall not be required for receipting revenues derived fro…

(a) All disbursements of water and sewer department funds, except those described in this section and as noted in § 14-237-107, are to be made by prenumbered checks drawn upon the bank account of that department. (b) An electronic funds transfer may be used for payment of debts p…

(a) Municipal water and sewer departments are permitted to establish petty cash funds, so long as the funds are maintained as set forth in this section. The establishment of a petty cash fund must be approved by the department's governing body. (b) (1) In establishing a petty cas…

(a) (1) Each water and sewer department's governing body shall adopt a policy defining fixed assets.(2) At a minimum, the policy shall set forth the dollar amount and useful life necessary to qualify as a fixed asset. (1) Each water and sewer department's governing body shall ado…

(a) Water and sewer departments shall establish a cash receipts journal or an electronic receipts listing, which shall indicate the:(1) Receipt number;(2) Date of the receipt;(3) Payor;(4) Amount of the receipt; and(5) Classification or general ledger account. (1) Receipt number;…

(a) Water and sewer departments shall establish a cash disbursements journal or electronic check register which shall indicate the date, payee, check number or transaction number, amount of each check written or transaction, and classification or general ledger account. (b) The c…

(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…

(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) Chec…

(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. T…

This chapter may be referred to and cited as the “Rural Waterworks Facilities Boards Act”.

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 provid…

(1) As used in this subchapter, unless the context otherwise requires:(1) “Acquire” means to obtain by gift, purchase, or other arrangement any project or any portion of a project, whether theretofore constructed and equipped, theretofore partially constructed and equipped, or be…

This chapter shall be liberally construed to effect the purposes of it.

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.

(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…

(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 othe…

(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), …

(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 secretar…

(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 fr…

(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 su…

(a) Any county may acquire facilities for a waterworks facility project or a wastewater facility project, or both, 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…

(a) Boards are authorized to use any available funds and revenues for the accomplishment of all or a portion of waterworks facilities projects or wastewater facilities projects, or both, and may issue bonds, as authorized by this chapter, for the accomplishment of all or a portio…

(a) (1) The issuance of bonds shall be by resolution of the board.(2) As the resolution authorizing their issuance may provide, the bonds may:(A) Be in such form and denominations;(B) Be exchangeable for bonds of another denomination;(C) Be issued in one (1) or more series;(D) Be…

(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, th…

(a) The principal of and interest on the bonds shall be payable from:(1) Revenues derived from the waterworks facilities projects or the wastewater facilities projects, or both, acquired, constructed, reconstructed, equipped, extended, or improved, in whole or in part, with the p…

(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 …

(a) (1) In the event of a default in the payment of the principal of or interest on any bonds issued under the provisions of this chapter, any court having jurisdiction may appoint a receiver to take charge of the waterworks facilities projects or the wastewater facilities projec…

(a) It shall be plainly stated on the face of each bond that it has been issued under the provisions of this chapter, that the bonds are obligations only of the board, and that in no event shall they constitute an indebtedness for which the faith and credit of the creating county…

Bonds issued under this chapter and the income therefrom shall be exempt from all state, county, and municipal taxes. This exemption includes income and estate taxes.

(a) It is declared that each board created pursuant to this subchapter will be performing public functions and will be a public instrumentality of the county creating the board. Accordingly, all properties at any time owned by the board and the income therefrom shall be exempt fr…

(a) Within the first ninety (90) days of each calendar year, each board shall make a written report to the quorum court of the county which created the board concerning its activities for the preceding calendar year. (b) Each report shall set forth a complete operating and financ…