Arkansas Code
Subchapter 4 - Arkansas Legislative Audit
§ 10-4-418. Review of audit report by governing body

(a) The audit reports and accompanying comments and recommendations relating to any entity of the state or political subdivision of the state shall be reviewed by the applicable governing body if the entity has such a governing body.
(b)
(1) The audit report and accompanying comments and recommendations shall be reviewed at the first regularly scheduled meeting following receipt of the audit report if the audit report is received by the governing body at least ten (10) days prior to the regularly scheduled meeting.
(2) If the audit report is received by the governing body less than ten (10) days prior to a regularly scheduled meeting, the audit report shall be reviewed at the regularly scheduled meeting falling within the ten-day period or the next regularly scheduled meeting subsequent to the ten-day period.

(c) The governing body shall take appropriate action relating to each finding and recommendation contained in the audit report.
(d) The minutes of the governing body shall document the review of the findings and recommendations and the action taken by the governing body.

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