Arkansas Code
Title 10 - General Assembly
Chapter 4 - Legislative Audit

Subchapter 3 - Arkansas Governmental Compliance Act

§ 10-4-301. Title - This subchapter shall be known as the “Arkansas Governmental Compliance...

§ 10-4-302. Definition - As used in this subchapter, unless the context otherwise requires,...

§ 10-4-303. Penalty - Any public servant who does not comply with the provisions...

§ 10-4-304. Laws within purview of subchapter - The fiscal management laws coming within the purview of this...

§ 10-4-306. Compliance with fiscal management laws — Review — Affidavit - (a) After the public servant takes the necessary action for...

§ 10-4-307. Invitation to appear - (a) If the public servant fails to obtain compliance as...

§ 10-4-308. Grace period - After the public servant has appeared before the Legislative Joint...

§ 10-4-309. Enforcement by prosecuting attorney - (a) (1) In such cases when compliance has not been...

Subchapter 4 - Arkansas Legislative Audit

§ 10-4-401. Arkansas Legislative Audit — Creation - (a) There is created under the authority of the General...

§ 10-4-402. Definitions - (a) As used in this subchapter: (1) “Audit” means a...

§ 10-4-403. Authority of Legislative Auditor - (a) The Legislative Auditor has the authority to perform an...

§ 10-4-404. Qualifications of Legislative Auditor - (a) The Legislative Auditor shall be a licensed certified public...

§ 10-4-405. Employment and removal of Legislative Auditor - (a) The Legislative Auditor shall be employed by a majority...

§ 10-4-406. Written appointment and oath of Legislative Auditor - (a) The cochairs of the Legislative Joint Auditing Committee, upon...

§ 10-4-407. Duties of Legislative Auditor - The Legislative Auditor shall: (1) Personally, or through the Legislative...

§ 10-4-408. Disbursing officer — Payment of salaries - (a) (1) The Legislative Auditor is designated as disbursing officer...

§ 10-4-409. Personnel - (a) Subject to an annual appropriation therefor, all employees of...

§ 10-4-410. Audit costs - (a) (1) The Legislative Auditor shall cause to be maintained...

§ 10-4-411. Audits of entities of the state - (a) Except as provided in subdivision (b)(1) of this section,...

§ 10-4-412. Audits of counties and municipalities - (a) (1) Except as provided in subdivision (a)(2) of this...

§ 10-4-413. Audits of schools - (a) Except as provided in subdivision (b)(1) of this section,...

§ 10-4-414. Audits of prosecuting attorneys - (a) The Legislative Auditor shall audit prosecuting attorneys in the...

§ 10-4-415. Monitoring of reports by the Legislative Joint Auditing Committee - The Legislative Joint Auditing Committee shall monitor reports presented to...

§ 10-4-416. Access to records - (a) (1) The Legislative Auditor and authorized employees of Arkansas...

§ 10-4-417. Presentation and filing of audit reports - (a) All audit reports prepared by Arkansas Legislative Audit and...

§ 10-4-418. Review of audit report by governing body - (a) The audit reports and accompanying comments and recommendations relating...

§ 10-4-419. Report of improper or illegal practices - (a) (1) If an audit report presented to the Legislative...

§ 10-4-420. Testimony before courts - (a) In all criminal or civil actions brought as the...

§ 10-4-421. Subpoenas — Witnesses — Penalties for failure to appear — Perjury - (a) In connection with an audit of any entity of...

§ 10-4-422. Records — Public inspection — Definitions - (a) The Legislative Auditor shall keep, or cause to be...

§ 10-4-423. Seal - The Secretary of State shall procure an official seal for...

§ 10-4-424. Audit of information systems operations - (a) Arkansas Legislative Audit may conduct audits of all or...

§ 10-4-425. Format of private audit reports - (a) To provide for a consistent and understandable financial format,...

§ 10-4-426. Continuing professional education courses - (a) In addition to contracting with private entities, Arkansas Legislative...

§ 10-4-427. Claims against sureties - (a) With the approval of the Legislative Joint Auditing Committee,...

§ 10-4-428. Employment of outside legal counsel - (a) Arkansas Legislative Audit may employ outside legal counsel as...