{"data":{"id":"us-ar/ark.-code-ann.-14-75-103","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-75-103","heading":"Contents of letter","body":"The management letter shall include:\n\n(1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision;\n\n(2) Exceptions to statutory provisions;\n\n(3) Requirements which may have been noted by the certified public accountant; and\n\n(4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit.","path":["AR Code","Title 14","Chapter 75"],"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":"55c4eefc4ef571fbfc96b5852a9fbe0ab52191627b8d8a3276e8dca91bb41dca","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-75-102","next":"us-ar/ark.-code-ann.-14-75-104"},"notice":"GroundRules: Original legal text. Not legal advice."}