Arkansas Code Title 6. Education § 6-13-906. Rules and reports

(1) Abide by all rules of the Division of Elementary and Secondary Education which apply to school districts generally; and

(2) Make all reports as required by law and rule which apply to school districts generally to the division.

(b)(1) Records of the expenditures and receipts of the educational cooperatives shall be kept in such manner and on such forms as may be specified by the division or the School Audit Section of Arkansas Legislative Audit.

(2) Reports on expenditures and receipts shall be made for the cooperative as a single agency or shall be made separately by the school districts to reflect the status of each member school district at such time and in such manner as specified by the division.