(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.
(b)
(1) If the Legislative Auditor is selected while the General Assembly is not in session, he or she shall in all respects carry out the functions, powers, and duties as provided in this subchapter until the next regular session or fiscal session of the General Assembly.
(2)
(A) During the next regular session or fiscal session of the General Assembly, the name of the person selected as Legislative Auditor shall be presented to both houses of the General Assembly for confirmation.
(B) Unless upon the presentation his or her selection is rejected, he or she shall in all respects continue to carry out the functions, powers, and duties as Legislative Auditor.
(c) When a vacancy in the position of Legislative Auditor exists, the position shall be filled by the Legislative Joint Auditing Committee by majority action of the Legislative Joint Auditing Committee membership, subject to approval of both houses of the General Assembly at its next regular session.
(d) The Legislative Auditor may be removed for cause at any time by a majority vote of the membership of the Legislative Joint Auditing Committee after a public hearing.
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