Arkansas Code Title 10, Chapter 4, Subchapter 4 - Arkansas Legislative Audit

• § 10-4-401 - Arkansas Legislative Audit -- Creation.
  (a) There is created under the authority of the General Assembly an agency known as "Arkansas Legislative Audit".(b) Arkansas Legislative Audit shall be headed...
• § 10-4-402 - Definitions.
  (a) As used in this subchapter: (1) "Audit" means a financial audit, performance audit, information technology audit, review, report of agreed-upon procedures, compilation, examination,...
• § 10-4-403 - Authority of Legislative Auditor.
  (a) The Legislative Auditor has the authority to perform an audit of any entity of the state, political subdivision of the state, or transaction...
• § 10-4-404 - Qualifications of Legislative Auditor.
  (a) The Legislative Auditor shall be a licensed certified public accountant in the State of Arkansas with at least seven (7) years of government...
• § 10-4-405 - Employment and Removal of Legislative Auditor.
  (a) The Legislative Auditor shall be employed by a majority vote of the membership of the Legislative Joint Auditing Committee, and the name of...
• § 10-4-406 - Written Appointment and Oath of Legislative Auditor.
  (a) The cochairs of the Legislative Joint Auditing Committee, upon vote or approval of the majority of the membership of the Legislative Joint Auditing...
• § 10-4-407 - Duties of Legislative Auditor.
  The Legislative Auditor shall: (1) Personally, or through the Legislative Auditor's authorized assistants and employees, conduct audits of any entity of the state or...
• § 10-4-408 - Disbursing Officer -- Payment of Salaries.
  (a) (1) The Legislative Auditor is designated as disbursing officer for Arkansas Legislative Audit. (2) All vouchers issued in the payment of salaries and...
• § 10-4-409 - Personnel.
  (a) Subject to an annual appropriation therefor, all employees of Arkansas Legislative Audit shall be selected and appointed by the Legislative Auditor.(b) (1) The...
• § 10-4-410 - Audit Costs.
  (a) (1) The Legislative Auditor shall cause to be maintained a sufficient accounting of the audit costs incurred by Arkansas Legislative Audit in auditing...
• § 10-4-411 - Audits of Entities of the State.
  (a) Except as provided in subdivision (b)(1) of this section, the Legislative Auditor shall audit entities of the state.(b) (1) (A) However, any licensing...
• § 10-4-412 - Audits of Counties and Municipalities.
  (a) (1) Except as provided in subdivision (a)(2) of this section, the Legislative Auditor shall audit counties and municipalities in the state. (2) (A)...
• § 10-4-413 - Audits of Schools.
  (a) Except as provided in subdivision (b)(1) of this section, the Legislative Auditor shall audit schools.(b) (1) (A) A school may retain the services...
• § 10-4-414 - Audits of Prosecuting Attorneys.
  (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...
• § 10-4-415 - Monitoring of Reports by the Legislative Joint Auditing Committee.
  The Legislative Joint Auditing Committee shall monitor reports presented to the Legislative Joint Auditing Committee to ensure that they meet the needs of: (1)...
• § 10-4-416 - Access to Records.
  (a) (1) The Legislative Auditor and authorized employees of Arkansas Legislative Audit shall have access at all times to any books, accounts, reports, electronic...
• § 10-4-417 - Presentation and Filing of Audit Reports.
  (a) All audit reports prepared by Arkansas Legislative Audit and any audit report required to be filed with the Legislative Auditor or Arkansas Legislative...
• § 10-4-418 - Review of Audit Report by Governing Body.
  (a) The audit reports and accompanying comments and recommendations relating to any entity of the state or political subdivision of the state shall be...
• § 10-4-419 - Report of Improper or Illegal Practices.
  (a) (1) If an audit report presented to the Legislative Joint Auditing Committee or the appropriate standing subcommittee of the Legislative Joint Auditing Committee...
• § 10-4-420 - Testimony Before Courts.
  (a) In all criminal or civil actions brought as the result of the findings set forth in any audit report of the Legislative Auditor,...
• § 10-4-421 - Subpoenas -- Witnesses -- Penalties for Failure to Appear -- Perjury.
  (a) In connection with an audit of any entity of the state or a political subdivision of the state or an audit related to...
• § 10-4-422 - Records -- Public Inspection.
  (a) The Legislative Auditor shall keep, or cause to be kept, a complete, accurate, and adequate set of fiscal transactions of Arkansas Legislative Audit.(b)...
• § 10-4-423 - Seal.
  The Secretary of State shall procure an official seal for Arkansas Legislative Audit.
• § 10-4-424 - Audit of Information Systems Operations.
  (a) Arkansas Legislative Audit may conduct audits of all or any part of the information systems or operations of any entity of the state...
• § 10-4-425 - Format of Private Audit Reports.
  (a) To provide for a consistent and understandable financial format, all financial audit reports prepared by certified public accountants in private practice or public...
• § 10-4-426 - Continuing Professional Education Courses.
  (a) In addition to contracting with private entities, Arkansas Legislative Audit may contract and pay entities of the state or political subdivisions of the...
• § 10-4-427 - Claims Against Sureties.
  (a) With the approval of the Legislative Joint Auditing Committee, the Legislative Auditor shall give notice and make proof of loss to and demand...

Last modified: November 15, 2016