™Your Policy Risk Impact Agent
192 chapters · 4,300 sections in this title.
Ark. Code Ann. § 14-75-101 Definition
0.1K chars
For the purpose of this chapter, a “political subdivision” shall not include levy districts, drainage districts, or any other improvement districts.
Ark. Code Ann. § 14-75-102 Letter required
0.3K chars
Any political subdivision of the State of Arkansas engaging the services of a certified public accountant for the purpose of statutorily required audits shall require the certified public accountant to issue, in addition to the audit report, what is commonly referred to in the ac…
Ark. Code Ann. § 14-75-103 Contents of letter
0.8K chars
(1) 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 certifie…
Ark. Code Ann. § 14-75-104 Furnishing copy to Legislative Joint Auditing Committee
0.3K chars
(a) The political subdivision shall supply the Legislative Joint Auditing Committee with one (1) copy of the management letter in addition to the required copy of the audit report. (b) The management letter shall be forwarded to the committee with the audit report.