§ 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 […]
§ 10-4-405. 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 the person selected shall be presented to each house of the General Assembly for confirmation by both houses if the General Assembly is in session at the time of the selection. […]
§ 10-4-301. Title
This subchapter shall be known as the “Arkansas Governmental Compliance Act”.
§ 10-4-302. Definition
As used in this subchapter, unless the context otherwise requires, “public servant” means: (1) Any officer or employee of this state or of any political subdivision thereof; (2) Any person exercising the functions of any such officer or employee; (3) Any person acting as an advisor, consultant, or otherwise in performing any governmental function, but […]
§ 10-4-303. Penalty
Any public servant who does not comply with the provisions of this subchapter and the laws listed in § 10-4-304 commits the offense of noncompliance with the first offense being a Class C misdemeanor, the second offense a Class B misdemeanor, and the third offense a Class A misdemeanor. This penalty provision does not repeal […]
§ 10-4-304. Laws within purview of subchapter
The fiscal management laws coming within the purview of this subchapter are as follows: (1) Sections 14-25-101 — 14-25-114, and 14-25-115 [repealed]; (2) Sections 14-22-101 — 14-22-115; (3) Section 14-16-105(b)-(e); (4) Section 26-39-201; (5) Section 26-35-1001 [repealed]; (6) Section 26-28-111(a); (7) The County Government Code, § 14-14-101 et seq.; (8) Sections 14-59-101 — 14-59-116; (9) […]
§ 10-4-305. Notice of deficiencies
(a) The Legislative Joint Auditing Committee shall establish the following procedure for giving written notice to a public servant of deficiencies in the operation or performance of the public servant’s official duties as provided by the laws of the State of Arkansas in the fiscal management of the public servant’s duties. (b) (1) The cochairs […]
§ 10-4-306. Compliance with fiscal management laws — Review — Affidavit
(a) After the public servant takes the necessary action for compliance with fiscal management laws of the State of Arkansas, he or she shall request the staff of the Legislative Joint Auditing Committee to review his or her corrective actions and to determine whether he or she is now in compliance with the above-named laws […]