(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) The financial statements shall consist of the following:
(A) A balance sheet;
(B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and
(C) Notes to the financial statements.
(3) The report shall include as supplemental information a schedule of capital assets, including:
(A) Land;
(B) Buildings; and
(C) Equipment.
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