§ 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) […]
§ 10-4-415. Monitoring of reports by the Legislative Joint Auditing Committee
The Legislative Joint Auditing Committee shall monitor reports presented to the Legislative Joint Auditing Committee to ensure that they meet the needs of: (1) The General Assembly; (2) Entities of the state; (3) Political subdivisions of the state; (4) Schools; and (5) The general public.
§ 10-4-416. Access to records
(a) (1) The Legislative Auditor and authorized employees of Arkansas Legislative Audit shall have access at all times to any books, accounts, reports, electronic data, vouchers, or other records, confidential or otherwise, of any entity of the state or political subdivision of the state that are deemed necessary to audit transactions related to public funds. […]
§ 10-4-417. Presentation and filing of audit reports
(a) All audit reports prepared by Arkansas Legislative Audit and any audit report required to be filed with the Legislative Auditor or Arkansas Legislative Audit shall be presented to the Legislative Joint Auditing Committee or a standing committee thereof. (b) Copies of all audit reports prepared by Arkansas Legislative Audit, and any audit report required […]
§ 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 […]