Arkansas Code
Subchapter 2 - Accounting Practices
§ 16-10-212. City courts — Loss of authority — Enforcement by legislative audit. [Effective until January 1, 2012.]

(a) If the Division of Legislative Audit determines that a city court is not in substantial compliance with this subchapter, the division shall report the findings to the Legislative Joint Auditing Committee.
(b)
(1) If a public official or a private accountant determines that a city court is not in substantial compliance with this subchapter, the official or accountant shall notify the committee of his or her findings.
(2) Upon notification, the committee shall direct the division to review the city court's compliance with this subchapter.
(3) Upon confirmation of a substantial lack of compliance, the division shall report the findings to the committee.

(c)
(1) Upon notification of noncompliance by the division, the committee shall notify in writing the mayor, the city or town council, the city court judge, and the city court clerk that the city court's accounting records are not in substantial compliance with this subchapter.
(2) The city court shall have ninety (90) days after the date of notification to bring the city court's accounting records into substantial compliance with this subchapter.
(3)
(A) After the ninety (90) days allowed for compliance or upon request by the appropriate city court officials, the division shall review the city court's accounting records to determine if the city court is in substantial compliance with this subchapter.
(B) The division shall report its findings to the committee.

(d) If the city court has not achieved substantial compliance within the ninety-day period, the committee shall notify both the Administrative Office of the Courts and the city court of the noncompliance and inform the city court that it no longer has authority to operate.