§ 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 […]
§ 10-4-409. 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 Legislative Auditor shall be free to select the most efficient personnel available for each position in Arkansas Legislative Audit, to the end that he or she may render to the […]
§ 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 accountants of entities of the state or political subdivisions of the state shall be in substantially the same form as reports prepared by the Legislative Auditor for a similar governmental entity. […]
§ 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 entities of the state and political subdivisions of the state. (2) The audit costs shall provide a basis for determining a reasonable reimbursement from entities of the state and political subdivisions […]
§ 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 board or with the approval of the Legislative Joint Auditing Committee any other entity of the state may retain the services of a licensed certified public accountant or a licensed […]
§ 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) (i) Any municipality may retain the services of a licensed certified public accountant or a licensed accountant in public practice in good standing with the Arkansas State Board of Public Accountancy […]
§ 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 of a licensed certified public accountant or a licensed accountant in public practice in good standing with the Arkansas State Board of Public Accountancy to conduct an annual financial audit […]
§ 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 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) […]