§ 6-12-112 - Audit of school district fiscal affairs. - Arkansas Statutes

6-12-112. Audit of school district fiscal affairs.

(a) Any school district is authorized to provide for an audit of its fiscal affairs by a competent accountant.

(b) Authority is given to the Division of Legislative Audit to audit the books of any school district in the state upon the request of a fiscal officer or school district, county, or state school official.

(c) In cases of undue demands upon the division for these audits, the division will be considered justified in charging a fee for the service rendered, the fee not to be more than payments made for help employed in the audit in addition to the legally provided personnel of the division.