§ 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 state or any of their part-time or full-time employees for services rendered or for materials, supplies, or other expenses incurred in conducting continuing professional education courses for the staff of Arkansas […]
§ 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 payment of the surety on any bond covering an official or employee in which the audit report of the records of that official or employee reflects any shortage or other liability […]
§ 10-4-428. Employment of outside legal counsel
(a) Arkansas Legislative Audit may employ outside legal counsel as deemed necessary by the Legislative Auditor after receiving prior approval of the executive committee of the Legislative Joint Auditing Committee. (b) If the executive committee of the Legislative Joint Auditing Committee approves the employment of outside legal counsel by Arkansas Legislative Audit, no additional approval […]
§ 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 reflects evidence of improper practices of financial administration or inadequacy of fiscal records, the Legislative Auditor shall report the evidence to the appropriate executive official or officials affected thereby and to […]
§ 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, the Legislative Auditor or his or her assistants, upon request of the proper officers of the court shall give testimony and otherwise make their services available in the prosecution of any […]
§ 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 any transactions or relationships with the entities, the Legislative Auditor may subpoena records or summon and subpoena any person whose testimony may be desired or deemed necessary to appear before him […]
§ 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 Committee, shall execute a written appointment of the person employed as the Legislative Auditor and cause the written appointment to be filed in the office of the Secretary of State. (b) […]
§ 10-4-422. Records — Public inspection — Definitions
(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) The Legislative Auditor shall also keep paper, digital, or electronic copies of all audit reports, examinations, investigations, and any other reports or releases issued by the Legislative Auditor. (c) (1) […]
§ 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 political subdivision of the state now in existence or hereafter created; (2) Make recommendations to the Legislative Joint Auditing Committee and respective entities regarding the: (A) Improvement of the accounting systems […]
§ 10-4-423. Seal
The Secretary of State shall procure an official seal for Arkansas Legislative Audit.