(a) The accounts of all school districts shall be audited annually by Arkansas Legislative Audit or a certified public accountant.
(b) Where audits are made by a certified public accountant, a certified copy of the audit shall be distributed to the school district, the Department of Finance and Administration, the Division of Career and Technical Education, and the Division of Elementary and Secondary Education.
(c)
(1) Arkansas Legislative Audit shall provide a copy of every audit report performed on each school district to the county clerk of the county in which the school district is located.
(2) The county clerk shall keep a copy of the audit reports performed on the school district on file for at least two (2) years.
Structure Arkansas Code
Subtitle 2 - Elementary and Secondary Education Generally
Subchapter 9 - The Arkansas Teachers' Salary Law
§ 6-17-908. Teachers' salary fund
§ 6-17-911. Effect of failure to make records and settlements
§ 6-17-912. Advances from other funds
§ 6-17-913. Audits of accounts
§ 6-17-915. Filing of personnel lists
§ 6-17-918. Issuing and countersigning warrants
§ 6-17-919. Warrants void without valid license and contract