AR HB1660

Defines "property owners association" as an incorporated nonprofit with at least 1,000 members where lot owners are automatically members and subject to proportionate expense charges

Establishes that "services traditionally performed by a local government" include road maintenance, sewer services, trash services, and water services

Allows Arkansas Legislative Audit to review property owners associations that provide services traditionally performed by local governments, subject to approval by the Legislative Joint Auditing Committee

Requires all financial records of property owners associations to be available for examination by co-owners during announced working hours

Preserves the Legislative Auditor's existing authority to conduct audits under Arkansas Code § 10-4-401 et seq.