(a)(1) The Association of Arkansas Counties shall compile and submit an annual report to the Legislative Council outlining all costs incurred, excluding construction costs, by local government units that house state inmates sentenced to the Division of Correction and the Division of Community Correction.(2) The annual report under subdivision (a)(1) of this section shall be a representative sample of all counties housing state inmates and shall be submitted no later than July 1 of the calendar year immediately following the reporting year.(b) The association in coordination with Arkansas Legislative Audit shall determine which counties shall be included in the sample and shall include a sufficient number of counties based upon varying population sizes and representing each congressional district to ensure a fair representation of costs incurred.(c)(1) Guidelines for preparing the annual report under subdivision (a)(1) of this section shall be developed by Arkansas Legislative Audit in coordination with the association.(2) Arkansas Legislative Audit shall test the accuracy of the information submitted in the routine audit of an applicable county.Added by Act 2023, No.

tive Audit in coordination with the association.(2) Arkansas Legislative Audit shall test the accuracy of the information submitted in the routine audit of an applicable county.Added by Act 2023, No. 890,§ 36, eff. 7/1/2023.