Arkansas StatutesSubchapter 20 - Audits in Nonmunicipal Improvement Districtsยง 14-86-2001 - Authority generally.ยง 14-86-2002 - Districts in different counties.ยง 14-86-2003 - Scope of examination.ยง 14-86-2004 - Reports of findings.ยง 14-86-2005 - Payment of expenses generally.ยง 14-86-2006 - Payment by county.ยง 14-86-2007 - Exception.