(a) Arkansas Legislative Audit has the authority to audit the books of any school district, open-enrollment public charter school, and education service cooperative at the request of a:

1. (1) Fiscal officer; or
2. (2) School district, county, or state school official.

(b)

1. (1) Audit reports shall include all:

   1. (A) Findings;
   2. (B) Comments;
   3. (C) Recommendations; and
   4. (D) Management letters.
2. (2) They shall be made available to the Department of Education and the Division of Career and Technical Education upon presentation to the Legislative Joint Auditing Committee.

(c)

1. (1) Arkansas Legislative Audit shall provide copies of every audit report performed on each school district to the county clerk of the county in which the auditee is located.
2. (2) The county clerk is required to keep the reports for at least two (2) years.

(d) Arkansas Legislative Audit shall annually:

1. (1) Provide the department with a list of public educational entities audited by Arkansas Legislative Audit; and
2. (2) Update the department on any changes throughout the year.