The management letter shall include: (1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision; (2) Exceptions to statutory provisions; (3) Requirements which may have been noted by the certified public accountant; and (4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit. Acts 1973, No. 392, § 1; A.S.A. 1947, § 13-2001. The management letter shall include: (1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision; (2) Exceptions to statutory provisions; (3) Requirements which may have been noted by the certified public accountant; and (4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit. Acts 1973, No. 392, § 1; A.S.A. 1947, § 13-2001. The management letter shall include: (1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision; (2) Exceptions to statutory provisions; (3) Requirements which may have been noted by the certified public accountant; and (4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit. Acts 1973, No. 392, § 1; A.S.A. 1947, § 13-2001. The management letter shall include: (1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision; (2) Exceptions to statutory provisions; (3) Requirements which may have been noted by the certified public accountant; and (4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit. Acts 1973, No. 392, § 1; A.S.A. 1947, § 13-2001.
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