§ 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 […]
§ 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. […]
§ 10-4-410. Audit costs
(a) (1) The Legislative Auditor shall cause to be maintained a sufficient accounting of the audit costs incurred by Arkansas Legislative Audit in auditing entities of the state and political subdivisions of the state. (2) The audit costs shall provide a basis for determining a reasonable reimbursement from entities of the state and political subdivisions […]
§ 10-4-411. Audits of entities of the state
(a) Except as provided in subdivision (b)(1) of this section, the Legislative Auditor shall audit entities of the state. (b) (1) (A) However, any licensing board or with the approval of the Legislative Joint Auditing Committee any other entity of the state may retain the services of a licensed certified public accountant or a licensed […]
§ 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) […]
§ 10-4-308. 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.