Arkansas Code Title 14. Local Government § 14-237-103. Certain accounting systems--Exemptions

(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 committee may issue a certificate to the department stating that the department's accounting system is of a degree of sophistication which meets the basic requirements of this chapter and exempting the department from the requirements of the particulars of the system prescribed by this chapter.