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14-75-103. Contents of letter.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-75-103. Contents of letter.
The management letter shall include:
(1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision;
(2) Exceptions to statutory provisions;
(3) Requirements which may have been noted by the certified public accountant; and
(4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-75-103
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-75-103
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 80f455a8bbcd719dddac0edb597362b91c3757e0b3337a7b8260d4492ea73824
Source location: content.xml paragraph 20324
Stored source content
14-75-103. Contents of letter.
The management letter shall include:
(1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision;
(2) Exceptions to statutory provisions;
(3) Requirements which may have been noted by the certified public accountant; and
(4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit.
Cross-references
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