A receiver appointed under § 14-62-104 is subject to audit by Arkansas Legislative Audit:
(1) At the request of the:
(A) Circuit court of the Sixth Judicial District; or
(B) County judge of the county in which the extinct municipal corporation was situated; or
(2) At the discretion of the Legislative Auditor.
Structure Arkansas Code
Subtitle 3 - Municipal Government
Chapter 62 - Revocation of Charter of a Municipal Corporation
§ 14-62-101. Authority generally
§ 14-62-102. Revocation due to noncompliance
§ 14-62-103. Surrender and repeal of charter
§ 14-62-104. Receiver — Appointment — Oath — Duties — Authority
§ 14-62-105. Reports and collections by receiver
§ 14-62-106. Compensation of receiver
§ 14-62-107. Audit of receiver
§ 14-62-108. Proceedings to collect revenue due
§ 14-62-111. Collection of sales and use taxes
§ 14-62-112. Filing of claims — Appeals