(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.
(b) In case a vacancy exists in the position of Legislative Auditor, the Legislative Joint Auditing Committee may designate a disbursing agent or agents for Arkansas Legislative Audit who shall serve until the position of Legislative Auditor is filled.
(c) The salary of the Legislative Auditor and the other employees of Arkansas Legislative Audit shall be paid in the same manner and through the same procedure used for the payment of salaries of other state employees.
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