Arkansas Code
Subchapter 3 - Arkansas School for the Deaf
§ 6-43-309. Accounts and records — Reports

(a) The accounts and records of the Arkansas School for the Deaf shall be so kept by the Board of Trustees of the Arkansas School for the Deaf and the superintendent as to show the:
(1) Kind, quality, cost, and of whom bought, of each article purchased for use thereof;
(2) Condition of the school;
(3) Specific amount of the receipts and expenditures;
(4) Number, name, and date of admission of each pupil;
(5) Age, cause of deafness, and length of time under instruction of each pupil, of beneficiaries of each pupil, and all other pupils received into the school; and
(6) Number and salaries of officers and employees.

(b) This information shall be embodied in a report made to the Governor on or before the convening of the General Assembly at each regular session, and shall be presented to that body by the Governor with his or her message.