Arkansas Code
Subchapter 1 - General Provisions
§ 6-60-108. Audit records — Definition

(a)
(1) After an audit report is presented to the governing board of the institution of higher education, the audit report and copies of any documents contained in the working papers related to the audit report are open to public inspection under the Freedom of Information Act of 1967, § 25-19-101 et seq., except:
(A) Documents specifically exempt from disclosure under the Freedom of Information Act of 1967, § 25-19-101 et seq.; and
(B) Documents that disclose auditing procedures and techniques, including the following:
(i) Internal control questionnaires consisting of the checklist of accounting and administrative procedures employed by auditors in the course of performing an audit; and
(ii) The instructions and guidelines provided by or to the auditors about the examination procedures to be followed in the course of examining records and accounts to verify their accuracy, including verifications that the examination procedures have been followed.

(2) The documents described in subdivision (a)(1)(B) of this section are exempt from the Freedom of Information Act of 1967, § 25-19-101 et seq.

(b)
(1) Until an audit report has been presented to the governing board of the institution of higher education, all working papers, including without limitation communications, notes, memoranda, preliminary drafts of audit reports, and other data gathered in the preparation of audit reports by auditors employed by or on behalf of a governing board of an institution of higher education, are exempt from the Freedom of Information Act of 1967, § 25-19-101 et seq.
(2) The exemption provided under this section applies to all working papers in the custody or possession of any person before presentation of the audit report to the governing board of the institution of higher education regardless of the actual physical location of the report.

(c) As used in this section, “audit” means a financial audit, performance audit, technology audit, review, report of agreed-upon procedures, compilation, examination, investigation, or other report or procedure approved by the governing board of an institution of higher education.