Arkansas Code Title 14, Subtitle 4, Chapter 75 - Management Letter for Audit
§ 14-75-101 - Definition.
For the purpose of this chapter, a "political subdivision" shall not include levy districts, drainage districts, or any other improvement districts.
§ 14-75-102 - Letter Required.
Any political subdivision of the State of Arkansas engaging the services of a certified public accountant for the purpose of statutorily required audits shall...
§ 14-75-103 - Contents of Letter.
The management letter shall include: (1) Comments by the certified public accountant as to his observations on the system of internal control employed by...