Arkansas Code Title 14. Local Government § 14-86-2004. Report of audit findings

(b)(1) A copy of the report of the findings of the audit shall be filed in the office of the county clerk of the county in which the audit is made and shall be there kept as a public document.

(2) If the district is composed of territory lying in two (2) or more counties, a copy of the report of the audit shall be filed in the office of the county clerk of all of the counties.