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RESOLUTION NO. 13,618
A RESOLUTION TO REQUIRE THE 2012 AUDIT TO BE PERFORMED
IN ACCORDANCE WITH THE GUIDELINES AND FORMAT
PRESCRIBED BY THE GOVERNMENTAL ACCOUNTING
STANDARDS BOARD, THE AMERICAN INSTITUTE OF CERTIFIED
PUBLIC ACCOUNTANTS AND THE UNITED STATES GOVERNMENT
ACCOUNTABILITY OFFICE; AND FOR OTHER PURPOSES.
WHEREAS, Ark. Code Ann. § 14 -58 -101 (West Supp. 2011) sets minimum standards for annual
audits, and further provides that municipalities may, by annual resolution, exceed the minimum standards;
and,
WHEREAS, the City desires to maintain the highest standards of financial reporting, and to pass
such a resolution;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE CITY
OF LITTLE ROCK, ARKANSAS:
Section 1: The 2012 Audit shall be performed in accordance with the guidelines and format
prescribed by the Governmental Accounting Standards Board, the American Institute of Certified Public
Accountants, and the United States Government Accountability Office; as authorized by Ark. Code Ann.
§ 14 -58 -101 (West Supp. 2011).
ADOPTED: December 18, 2012
APPROVED AS TO LEGAL FORM:
Thomas M. Carpenter, City torney
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APPROVED: L4
Mark Stodola, Mayor