Annual audit

The board of directors shall have the financial affairs of the city audited annually by the Division of Legislative Audit of the State of Arkansas or by an independent certified public accountant who is not otherwise in the service of the city. Acts 1967, No. 36, § 12; A.S.A. 1947, § 19-812; Acts 1987, No. 220, § 1; 2011, No. 623, § 2. The board of directors shall have the financial affairs of the city audited annually by the Division of Legislative Audit of the State of Arkansas or by an independent certified public accountant who is not otherwise in the service of the city. Acts 1967, No. 36, § 12; A.S.A. 1947, § 19-812; Acts 1987, No. 220, § 1; 2011, No. 623, § 2.