{"data":{"id":"us-ar/ark.-code-ann.-14-234-121","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-234-121","heading":"Review of audit report or report of agreed-upon procedures by board","body":"Each audit report or report of agreed-upon procedures shall be reviewed by the appropriate board at the next regularly scheduled open meeting after receiving the audit report or the report of agreed-upon procedures from the accountant.","path":["AR Code","Title 14","Chapter 234","Subchapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"d5009ca5b670ebcb118fef3b706fd878b675c2ffe885f3ffc763a75dc5328910","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-234-120","next":"us-ar/ark.-code-ann.-14-234-122"},"notice":"GroundRules: Original legal text. Not legal advice."}