§ 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 reviewed by the applicable governing body if the entity has such a governing body. (b) (1) The audit report and accompanying comments and recommendations shall be reviewed at the first regularly […]
§ 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.
§ 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 expenses incurred in the operations of Arkansas Legislative Audit shall be approved by the Legislative Auditor or the Legislative Auditor’s authorized designee or designees before the salaries and expenses are paid. […]
§ 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 or political subdivision of the state. (b) (1) (A) Charges incurred in the performance of information systems audits or audit-related tasks by Arkansas Legislative Audit shall be absorbed by the entity […]