Accountability is vital to responsible government.
Governmental officials and employees must be held accountable to the citizens of the State of Arkansas for the proper and efficient use of governmental resources entrusted to their stewardship. The mission of the Division of Legislative Audit is to serve the citizens of the State of Arkansas by promoting sound financial management and accountability of public resources entrusted to the various governmental entities. The Division of Legislative Audit conducts over 1,100 financial and compliance audits per year. Upon request, the Division provides technical assistance to other Committees of the Legislature, to various State Agencies, Boards, Commissions, Institutions, to various units of local government, to public school districts, to Prosecuting Attorneys, and court officials. Our involvement with these entities contributes materially to the continued improvement of financial records and practices which in turn leads to the more efficient expenditure of public funds in keeping with the legislative intent of expenditure authorizations.