Current as of January 01, 2020 | Updated by FindLaw Staff
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The management letter shall include:
(1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision;
(2) Exceptions to statutory provisions;
(3) Requirements which may have been noted by the certified public accountant; and
(4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit.
Cite this article: FindLaw.com - Arkansas Code Title 14. Local Government § 14-75-103. Required contents - last updated January 01, 2020 | https://codes.findlaw.com/ar/title-14-local-government/ar-code-sect-14-75-103/
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