Arkansas Code
Subchapter 1 - General Provisions
§ 14-14-113. Review of audit report by quorum court

(a) Audit reports and accompanying comments and recommendations under § 10-4-418 relating to a county shall be reviewed by the quorum court.
(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 quorum court at least ten (10) days before the regularly scheduled meeting.
(2) If the audit report is received by the quorum court less than ten (10) days before 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 appropriate official shall advise the quorum court concerning each finding and recommendation contained in the audit report.
(d) The minutes of the quorum court shall document the review of the findings and recommendations of the appropriate official.

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