Arkansas Code Title 14. Local Government § 14-86-2001. Powers

(a) Upon a petition signed by not less than twenty-five percent (25%) of the owners of real property in any road, bridge, or other improvement district in this state outside of any incorporated city or town, the county judge of the county in which the district lies is authorized and empowered, and is directed within sixty (60) days after the filing of the petition, to enter into a contract with the Department of Finance and Administration.

(b) The department is empowered to make such a contract with the county judge for auditing all books, accounts, and transactions of the commissioners of a district and, insofar as they pertain to the district, the accounts of the collectors or any other persons who have handled any of funds of the district.

(c) If the services of the department cannot be obtained, the county judge is authorized and directed to employ some other competent certified public accountant to make such an audit.

(d) An audit shall begin with the formation of the district or the close of the last previous audit, as the petitioners desire, and close with a date specified in the petition.