Ark. Code Ann. § 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.