(a) The Legislative Auditor shall audit prosecuting attorneys in the State of Arkansas.
(b) Regulatory Basis. (1) For prosecuting attorney financial audits, the financial statements shall be presented on a fund basis format with, at a minimum, the general fund presented separately and all other funds included in the audit presented in the aggregate.
(2) The financial statements shall consist of the following:
(A) A balance sheet;
(B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and
(C) Notes to the financial statements.
(3) The report shall include as supplemental information a schedule of capital assets, including:
(A) Land;
(B) Buildings; and
(C) Equipment.
Section: Previous 10-4-407 10-4-408 10-4-409 10-4-410 10-4-411 10-4-412 10-4-413 10-4-414 10-4-415 10-4-416 10-4-417 10-4-418 10-4-419 10-4-420 10-4-421 NextLast modified: November 15, 2016