Arkansas Code
Subchapter 6 - Treasurer of State
§ 25-16-615. Examination of records by joint legislative committee

(a) Immediately after the commencement of each session of the General Assembly, it shall be the duty of the Treasurer of State to submit all accounts, books, vouchers, and other official documents in his or her office to a joint committee of the General Assembly for examination and settlement.
(b) It shall be the duty of the committee to examine the books, accounts, vouchers, and other official documents of the Treasurer of State and make a report of the results of the examination to both houses of the General Assembly.
(c)
(1) If each house shall approve the report of the committee, an order shall be made directing the committee to cause the proper entries to be made in the books of the Treasurer of State, showing the results of the settlement.
(2) If the committee shall make an unfavorable report upon finding that the Treasurer of State has not performed the duties required of him or her by law and if the report shall be approved by both houses of the General Assembly, an order shall be made directing the Governor to cause suit to be brought against the delinquent on his or her official bond.

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