§ 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. […]
§ 10-4-401. Arkansas Legislative Audit — Creation
(a) There is created under the authority of the General Assembly an agency known as “Arkansas Legislative Audit”. (b) Arkansas Legislative Audit shall be headed by the Legislative Auditor, who shall be selected by the Legislative Joint Auditing Committee.
§ 10-4-402. Definitions
(a) As used in this subchapter: (1) “Audit” means a financial audit, performance audit, information technology audit, review, report of agreed-upon procedures, compilation, examination, investigation, or other report or procedure approved by the Legislative Joint Auditing Committee for an entity of the state or a political subdivision of the state; (2) “Entity of the state” […]
§ 10-4-403. Authority of Legislative Auditor
(a) The Legislative Auditor has the authority to perform an audit of any entity of the state, political subdivision of the state, or transaction relating to public funds and to prepare a written report of the audit to the Legislative Joint Auditing Committee and to the entity being audited. (b) (1) In addition, the Legislative […]
§ 10-4-404. Qualifications of Legislative Auditor
(a) The Legislative Auditor shall be a licensed certified public accountant in the State of Arkansas with at least seven (7) years of government auditing experience prior to being appointed. (b) At the time of appointment, the Legislative Auditor shall not be related in the second degree of consanguinity or affinity to any member of […]
§ 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. […]