§ 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 […]
§ 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. […]
§ 10-4-303. 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laws coming within the purview of this subchapter are as follows: (1) Sections 14-25-101 — 14-25-114, and 14-25-115 [repealed]; (2) Sections 14-22-101 — 14-22-115; (3) Section 14-16-105(b)-(e); (4) Section 26-39-201; (5) Section 26-35-1001 [repealed]; (6) Section 26-28-111(a); (7) The County Government Code, § 14-14-101 et seq.; (8) Sections 14-59-101 — 14-59-116; (9) […]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 […]
§ 10-4-307. Invitation to appear
(a) If the public servant fails to obtain compliance as to the laws contained in § 10-4-304 or to respond within the time limit contained in § 10-4-305, then the public servant shall be invited or subpoenaed to appear before the Legislative Joint Auditing Committee to show cause why the public servant has not complied […]
§ 10-4-308. Grace period
After the public servant has appeared before the Legislative Joint Auditing Committee, as provided by § 10-4-307, the Legislative Joint Auditing Committee may allow a maximum period of thirty (30) days from the date of his or her appearance before the Legislative Joint Auditing Committee for the public servant to effect compliance.
§ 10-4-309. Enforcement by prosecuting attorney
(a) (1) In such cases when compliance has not been obtained by the public servant within the above-given time periods, the Legislative Joint Auditing Committee shall notify the respective prosecuting attorney of each public servant and the prosecuting attorney shall conduct an investigation into the transactions coming within the fiscal management laws contained in § […]