(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.
Structure Arkansas Code
Subchapter 4 - Arkansas Legislative Audit
§ 10-4-401. Arkansas Legislative Audit — Creation
§ 10-4-403. Authority of Legislative Auditor
§ 10-4-404. Qualifications of Legislative Auditor
§ 10-4-405. Employment and removal of Legislative Auditor
§ 10-4-406. Written appointment and oath of Legislative Auditor
§ 10-4-407. Duties of Legislative Auditor
§ 10-4-408. Disbursing officer — Payment of salaries
§ 10-4-411. Audits of entities of the state
§ 10-4-412. Audits of counties and municipalities
§ 10-4-414. Audits of prosecuting attorneys
§ 10-4-415. Monitoring of reports by the Legislative Joint Auditing Committee
§ 10-4-417. Presentation and filing of audit reports
§ 10-4-418. Review of audit report by governing body
§ 10-4-419. Report of improper or illegal practices
§ 10-4-420. Testimony before courts
§ 10-4-421. Subpoenas — Witnesses — Penalties for failure to appear — Perjury
§ 10-4-422. Records — Public inspection — Definitions
§ 10-4-424. Audit of information systems operations
§ 10-4-425. Format of private audit reports
§ 10-4-426. Continuing professional education courses