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Current as of March 28, 2024 | Updated by Findlaw Staff
(a) The accounts of all school districts shall be audited annually by Arkansas Legislative Audit or a certified public accountant.
(b) Where audits are made by a certified public accountant, a certified copy of the audit shall be distributed to the school district, the Department of Finance and Administration, the Division of Career and Technical Education, and the Division of Elementary and Secondary Education.
(c)(1) Arkansas Legislative Audit shall provide a copy of every audit report performed on each school district to the county clerk of the county in which the school district is located.
(2) The county clerk shall keep a copy of the audit reports performed on the school district on file for at least two (2) years.
Cite this article: FindLaw.com - Arkansas Code Title 6. Education § 6-17-913. Annual account audits - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-6-education/ar-code-sect-6-17-913/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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