§ 14-75-103. Contents of letter

AR Code § 14-75-103 (2018) (N/A)
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(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.