(a) Arkansas Legislative Audit shall conduct a review of:
- (1) Athletic expenditure reports; and
- (2) Department of Education rules.
- (b) Arkansas Legislative Audit shall conduct an annual review of the reports required by this part on a rotating basis so that each public school district is evaluated at least one (1) time every five (5) years.
- (c) If Arkansas Legislative Audit determines that for any given year Arkansas Legislative Audit has insufficient staff to conduct the reviews as required by Arkansas Code § 6-20-2003, then Arkansas Legislative Audit may establish the number of districts that will be reviewed for that year.