Ark. Code Ann. § 14-305-108: Records

A county that receives a grant under this chapter shall:

(1) Maintain a separate accounting of the grant funds received under this chapter;

(2) Maintain all records related to the unpaved road project that is the subject of the grant awarded under this chapter for three (3) years from the date the unpaved road project is completed; and

(3) Allow inspection by the Department of Agriculture of the records described in subdivisions (1) and (2) of this section.