Arkansas Code
Subchapter 4 - Arkansas Legislative Audit
§ 10-4-407. Duties of Legislative Auditor

The Legislative Auditor shall:
(1) Personally, or through the Legislative Auditor's authorized assistants and employees, conduct audits of any entity of the state or political subdivision of the state now in existence or hereafter created;
(2) Make recommendations to the Legislative Joint Auditing Committee and respective entities regarding the:
(A) Improvement of the accounting systems used by any entity of the state or political subdivision of the state; or
(B) Proper installation and utilization of the accounting system;

(3) Call attention to any funds which, in his or her opinion, have not been expended in accordance with the law, appropriation, ordinance, rule, or other legal requirement and shall make recommendations to the Legislative Joint Auditing Committee, the General Assembly, and other applicable governing bodies as to the manner or form of appropriations which will avoid any improper expenditure of money in the future;
(4) Report to the proper authorities apparent improper or illegal practices contained in audit reports;
(5) Provide technical assistance in establishing uniform systems of recordkeeping within the entities of the state and political subdivisions of the state insofar as it is practical to do so and not inconsistent with law or professional standards; and
(6) Require, on forms prescribed or made available, the filing with Arkansas Legislative Audit of financial reports at such times as the Legislative Auditor deems advisable.

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