(a) Each Sparta Aquifer critical groundwater county conservation board shall procure an annual financial audit to be conducted following each board's fiscal year end.
(b) Each board shall choose and employ accountants licensed and in good standing with the Arkansas State Board of Public Accountancy to conduct these audits in accordance with Government Auditing Standards issued by the Comptroller General of the United States.
(c) (1) Each audit report and accompanying comments and recommendations shall be reviewed by the board and copies of each audit report shall be filed with the Arkansas Natural Resources Commission and the Division of Legislative Audit.
(2) In addition, one (1) copy of the audit report shall be kept for public inspection with the books and records of the board, and one (1) copy shall be filed with the clerk of the circuit court where the petition was filed to create the board.
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