1. (a) The Director of the Alcoholic Beverage Control Division, at his or her discretion, may order a private club to prepare a financial statement covering the immediately preceding calendar year of the club’s operations.
2. (b) The financial statement shall be certified by a licensed or registered accountant and shall clearly indicate the amount and source of all club receipts and the amount and purpose of all club disbursements in specific categories consistent with standard accounting practices.

3. (c) In addition, the financial statement must show a balance sheet of the club’s assets and liabilities at the end of the immediately preceding calendar year and must show the following in regard to all salaries and wages paid during the preceding calendar year:

   1. (1) The name of each person receiving a salary or wages paid by the club during the preceding calendar year and such person’s Social Security number;
   2. (2) The position each such person held with the club; and
   3. (3) The amount paid to each such person in the form of salary, wages, or otherwise.

Codification Notes: Subdivision (3) as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "(Amended 8-17-05)"