reglab/housing_qa huggingface dataset:
AR Code § 10-4-409 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-409. Personnel

 (a) Subject to an annual appropriation therefor, all employees of Arkansas Legislative Audit shall be selected and appointed by the Legislative Auditor.  (b)  (1) The Legislative Auditor shall be free to select the most efficient personnel available for each position in Arkansas Legislative Audit, to the end that he or she may render to the members of the General Assembly that service which the members have a right to expect.  (2) The Legislative Auditor may conduct such professional examination as he or she may deem expedient in determining the qualifications of the persons whom he or she contemplates placing on his or her staff.    (c)  (1) No person related to any member of the General Assembly or to the Legislative Auditor in the first degree of consanguinity or affinity may be employed on the staff of Arkansas Legislative Audit.  (2) However, subdivision (c)(1) of this section does not apply if an individual is initially employed with Arkansas Legislative Audit before his or her relative is elected as a member of the General Assembly.    (d)  (1) It is the intention and desire of the General Assembly to free the Legislative Auditor and his or her staff from partisan politics.  (2) It is declared to be against public policy for any member of the General Assembly or any official or employee of the entities of the state or political subdivisions of the state to recommend or suggest the appointment of any person to a position on the staff of the Legislative Auditor.
AR Code § 10-4-410 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-410. Audit costs

 (a)  (1) The Legislative Auditor shall cause to be maintained a sufficient accounting of the audit costs incurred by Arkansas Legislative Audit in auditing entities of the state and political subdivisions of the state.  (2) The audit costs shall provide a basis for determining a reasonable reimbursement from entities of the state and political subdivisions of the state for the cost of auditing federal funds received by these entities.    (b)  (1) The administrative cost of auditing political subdivisions of the state shall be paid from the Ad Valorem Tax Fund as prescribed by § 19-5-906.  (2) If these taxes or any part thereof are no longer collected or deposited into the State Treasury or if there is a diminution in these taxes, then the operating cost of auditing the political subdivisions of the state incurred by Arkansas Legislative Audit shall be paid from other moneys deposited into the General Revenue Fund Account of the State Apportionment Fund.  (3) As soon as practical after the close of each fiscal year, the Legislative Auditor shall certify to the Chief Fiscal Officer of the State the amount of funds expended during the fiscal year just ending which is to be allocated to the state audit function and to the local audit function of Arkansas Legislative Audit.  (4) The Chief Fiscal Officer of the State shall utilize this certification in determining those expenses which are eligible to be reimbursed from the Ad Valorem Tax Fund.    (c) If it is determined by the Legislative Joint Auditing Committee that the reimbursement for the auditing of entities of the state is appropriate, the Legislative Auditor and the Secretary of the Department of Finance and Administration shall develop guidelines for effecting proper budgetary and accounting procedures for the reimbursements.
AR Code § 10-4-411 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-411. Audits of entities of the state

 (a) Except as provided in subdivision (b)(1) of this section, the Legislative Auditor shall audit entities of the state.  (b)  (1)  (A) However, any licensing board or with the approval of the Legislative Joint Auditing Committee any other entity of the state may retain the services of a licensed certified public accountant or a licensed accountant in public practice in good standing with the Arkansas State Board of Public Accountancy to conduct the entity's annual financial audit in accordance with auditing standards generally accepted in the United States and the Government Auditing Standards issued by the Comptroller General of the United States.  (B) The report shall include a report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with the Government Auditing Standards.    (2) If an annual financial audit of an entity of the state is deemed by the Legislative Auditor as necessary for the audit of the comprehensive annual financial report of the State of Arkansas, then any contract with a private certified public accountant for the entity's annual financial audit shall include provisions requiring the annual financial audit to be completed and filed with Arkansas Legislative Audit by a date determined by the Legislative Auditor.  (3) All reports of the annual financial audit shall be filed with the Legislative Auditor within ten (10) days of issuance of the audit report to the applicable governing body.  (4) Nothing in this subsection limits the authority of the Legislative Auditor to conduct an audit of any entity of the state.
AR Code § 10-4-413 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-413. Audits of schools

 (a) Except as provided in subdivision (b)(1) of this section, the Legislative Auditor shall audit schools.  (b)  (1)  (A) A school may retain the services of a licensed certified public accountant or a licensed accountant in public practice in good standing with the Arkansas State Board of Public Accountancy to conduct an annual financial audit in accordance with auditing standards generally accepted in the United States and the Government Auditing Standards issued by the Comptroller General of the United States.  (B) If the school is an open-enrollment public charter school in its first year of operation, the Legislative Auditor shall prepare the required annual financial audit for the school unless:  (i) The open-enrollment public charter school chooses to retain the services of a licensed certified public accountant or licensed accountant in public practice under subdivision (b)(1)(A) of this section; and  (ii) The State Board of Education approves the open-enrollment public charter school's use of an entity other than the Legislative Auditor to prepare the annual financial audit.    (C) The report shall include a report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with the Government Auditing Standards.    (2) Every report of an annual financial audit shall be filed with the Legislative Auditor within ten (10) days of issuance of the audit report to the school board.  (3) Nothing in this subsection limits the authority of the Legislative Auditor to conduct an audit of any school.    (c) Regulatory Basis.  (1) For school financial audits, the financial statements shall be presented on a fund basis format with, as a minimum, the general fund and the special revenue fund presented separately and all other funds included in the audit presented in the aggregate.  (2) The financial statements shall consist of the following:  (A) A balance sheet;  (B) A statement of revenues, expenditures, and changes in fund balances;  (C) A comparison of the final adopted budget to the actual expenditures for the general fund of the entity and the special revenue fund of the entity; and  (D) Notes to the financial statements.    (3) The report shall include a report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with the Government Auditing Standards.  (4) The report shall include as supplemental information a schedule of capital assets, including:  (A) Land;  (B) Buildings; and  (C) Equipment.    (5) The State Board of Education shall promulgate rules necessary to administer the regulatory basis provided in this subsection.
AR Code § 10-4-414 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-414. Audits of prosecuting attorneys

 (a) The Legislative Auditor shall audit prosecuting attorneys in the State of Arkansas.  (b) Regulatory Basis.  (1) For prosecuting attorney financial audits, the financial statements shall be presented on a fund basis format with, at a minimum, the general fund presented separately and all other funds included in the audit presented in the aggregate.  (2) The financial statements shall consist of the following:  (A) A balance sheet;  (B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and  (C) Notes to the financial statements.    (3) The report shall include as supplemental information a schedule of capital assets, including:  (A) Land;  (B) Buildings; and  (C) Equipment.
AR Code § 10-4-415 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-415. Monitoring of reports by the Legislative Joint Auditing Committee

 The Legislative Joint Auditing Committee shall monitor reports presented to the Legislative Joint Auditing Committee to ensure that they meet the needs of:   (1) The General Assembly;  (2) Entities of the state;  (3) Political subdivisions of the state;  (4) Schools; and  (5) The general public.
AR Code § 10-4-417 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-417. Presentation and filing of audit reports

 (a) All audit reports prepared by Arkansas Legislative Audit and any audit report required to be filed with the Legislative Auditor or Arkansas Legislative Audit shall be presented to the Legislative Joint Auditing Committee or a standing committee thereof.  (b) Copies of all audit reports prepared by Arkansas Legislative Audit, and any audit report required to be filed with the Legislative Auditor or Arkansas Legislative Audit shall be presented on the website of Arkansas Legislative Audit in a manner suitable for downloading and printing.  (c) All final reports shall be open to public inspection after presentation to the Legislative Joint Auditing Committee or after being approved for early release by the cochairs of the Legislative Joint Auditing Committee.  (d)  (1) The governing body and executive official of an entity of the state or political subdivision of the state shall receive a copy of the entity's audit report prior to presentation to the Legislative Joint Auditing Committee.  (2) Until the reports are presented to the Legislative Joint Auditing Committee or approved for early release by the cochairs of the Legislative Joint Auditing Committee, the reports are not considered public information and are not open to public inspection.    (e) The exemption from public inspection under subsections (c) and (d) of this section applies to all reports in the custody or possession of any person before presentation of the report to the Legislative Joint Auditing Committee or approval for early release, regardless of the actual physical location of the report.
AR Code § 10-4-418 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-418. Review of audit report by governing body

 (a) The audit reports and accompanying comments and recommendations relating to any entity of the state or political subdivision of the state shall be reviewed by the applicable governing body if the entity has such a governing body.  (b)  (1) The audit report and accompanying comments and recommendations shall be reviewed at the first regularly scheduled meeting following receipt of the audit report if the audit report is received by the governing body at least ten (10) days prior to the regularly scheduled meeting.  (2) If the audit report is received by the governing body less than ten (10) days prior to a regularly scheduled meeting, the audit report shall be reviewed at the regularly scheduled meeting falling within the ten-day period or the next regularly scheduled meeting subsequent to the ten-day period.    (c) The governing body shall take appropriate action relating to each finding and recommendation contained in the audit report.  (d) The minutes of the governing body shall document the review of the findings and recommendations and the action taken by the governing body.
AR Code § 10-4-420 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-420. Testimony before courts

 (a) In all criminal or civil actions brought as the result of the findings set forth in any audit report of the Legislative Auditor, the Legislative Auditor or his or her assistants, upon request of the proper officers of the court shall give testimony and otherwise make their services available in the prosecution of any action.  (b) The Legislative Auditor and his or her assistants shall not be entitled to witness fees for making the testimony.
AR Code § 10-4-421 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-421. Subpoenas — Witnesses — Penalties for failure to appear — Perjury

 (a) In connection with an audit of any entity of the state or a political subdivision of the state or an audit related to any transactions or relationships with the entities, the Legislative Auditor may subpoena records or summon and subpoena any person whose testimony may be desired or deemed necessary to appear before him or her at a time and place and with such papers, files, and records as may be named in the summons or subpoena.  (b) In conducting any audit or examination, the Legislative Auditor or any authorized assistant has the authority to administer oaths.  (c) Any person summoned to appear before the Legislative Auditor or any of his or her authorized assistants to testify or submit papers, files, and records as required in this section shall receive the same compensation as is received by persons serving as witnesses in circuit courts of this state.  (d)  (1) If any person subpoenaed to appear by the Legislative Auditor fails to appear or to produce books, documents, or records subpoenaed, the fact shall be certified to the circuit court of the county in which the hearing is held, and the circuit court shall punish the person for contempt in the same manner as punishment for contempt is imposed for failure to respond to a subpoena or directive of the circuit court.  (2) If a person placed under oath or subpoenaed by the Legislative Auditor, his or her authorized assistants, or the Legislative Joint Auditing Committee knowingly gives false testimony that is material to an audit, that person shall be deemed guilty of perjury upon conviction by a court of competent jurisdiction.    (e)  (1)  (A) Subpoenas issued by the Legislative Auditor shall be served by the sheriff of the county in which the person, books, records, or documents subpoenaed are located.  (B) The sheriff shall be entitled to the same fees for the service of process as provided by law for service of process issued by the circuit court.    (2) However, at his or her option the Legislative Auditor may direct the Department of Arkansas State Police to serve any subpoena.
AR Code § 10-4-422 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-422. Records — Public inspection — Definitions

 (a) The Legislative Auditor shall keep, or cause to be kept, a complete, accurate, and adequate set of fiscal transactions of Arkansas Legislative Audit.  (b) The Legislative Auditor shall also keep paper, digital, or electronic copies of all audit reports, examinations, investigations, and any other reports or releases issued by the Legislative Auditor.  (c)  (1) All working papers, including communications, notes, memoranda, preliminary drafts of audit reports, and other data gathered in the preparation of audit reports by Arkansas Legislative Audit, are exempt from all provisions of the Freedom of Information Act of 1967, § 25-19-101 et seq., and are not to be considered public documents for purposes of inspection or copying under the Freedom of Information Act of 1967, § 25-19-101 et seq., or any other law of the State of Arkansas, except as provided in this subsection.  (2) After any audit report has been presented to members of the Legislative Joint Auditing Committee, the audit report and copies of any documents contained in the working papers of Arkansas Legislative Audit shall be open to public inspection, except documents specifically exempted from disclosure under the Freedom of Information Act of 1967, § 25-19-101 et seq., unsubstantiated allegations obtained in complying with auditing standards or other professional guidelines regarding the detection of fraud, and documents which disclose auditing procedures and techniques as defined in subdivision (c)(3) of this section.  (3) As used in this subsection:  (A) “Audit program” means the instructions and guidelines formulated by Arkansas Legislative Audit to inform its accountants about the examination procedures to be followed in the course of examining records and accounts to verify their accuracy, including verifications that the examination procedures have been followed; and  (B) “Documents which disclose auditing procedures and techniques” includes:  (i) Internal control questionnaires consisting of the checklist of accounting and administrative procedures employed by Arkansas Legislative Audit in the course of performing an audit; and  (ii) An audit program.
AR Code § 10-4-423 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-423. Seal

 The Secretary of State shall procure an official seal for Arkansas Legislative Audit.
AR Code § 10-4-424 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-424. Audit of information systems operations

 (a) Arkansas Legislative Audit may conduct audits of all or any part of the information systems or operations of any entity of the state or political subdivision of the state.  (b)  (1)  (A) Charges incurred in the performance of information systems audits or audit-related tasks by Arkansas Legislative Audit shall be absorbed by the entity of the state or political subdivision of the state being audited.  (B) However, the use shall not interfere with or impede normal information systems operations.    (2) The information systems provider shall provide requested data or other information or services to Arkansas Legislative Audit within ten (10) days of the request, unless another date is agreed to by the Legislative Auditor.    (c) The Division of Information Systems, its successor agency, or other entities of the state or political subdivisions of the state that provide internet, network, or other computer services or information to an entity of the state or a political subdivision of the state shall provide access to all data, support, or other necessary information services to Arkansas Legislative Audit in connection with their functions at no cost to Arkansas Legislative Audit.  (d) In connection with any audit by Arkansas Legislative Audit, contractual providers of information systems or other computer-related services to entities of the state or political subdivisions of the state shall cooperate and provide requested information at no cost to Arkansas Legislative Audit.  (e) All contracts by entities of the state and political subdivisions of the state with vendors for information systems or other computer services shall contain a provision permitting Arkansas Legislative Audit access and authority to audit computer applications supplied by vendors.
AR Code § 10-4-425 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-425. Format of private audit reports

 (a) To provide for a consistent and understandable financial format, all financial audit reports prepared by certified public accountants in private practice or public accountants of entities of the state or political subdivisions of the state shall be in substantially the same form as reports prepared by the Legislative Auditor for a similar governmental entity.  (b)  (1) The audit reports shall present the financial information and comments in a similar format as audit reports of the Legislative Auditor.  (2) The reports shall include coverage of all applicable laws that relate to the operation of the governmental unit, including coverage of purchasing, bonding, revenue, and expenditures with comments on any apparent violation of applicable state or local legislative acts, codes, rules, or regulations.    (c)  (1) The Legislative Joint Auditing Committee shall develop a system that allows an auditor in private practice to present a proposed format for preparing a given audit report on one (1) of the named governmental units for the review of the Legislative Joint Auditing Committee.  (2) If the Legislative Joint Auditing Committee finds that the audit report format is similar to the audit reports prepared by the Legislative Auditor, then the Legislative Joint Auditing Committee shall approve the format of the audit on the named governmental units.  (3) If the private auditor's format does not meet the approval of the Legislative Joint Auditing Committee, then the Legislative Joint Auditing Committee may authorize and direct that the audit shall be conducted by the staff of the Legislative Auditor.
AR Code § 10-4-426 (2020)
2020 Arkansas Code|Title 10 - General Assembly|Chapter 4 - Legislative Audit|Subchapter 4 - Arkansas Legislative Audit|§ 10-4-426. Continuing professional education courses

 (a) In addition to contracting with private entities, Arkansas Legislative Audit may contract and pay entities of the state or political subdivisions of the state or any of their part-time or full-time employees for services rendered or for materials, supplies, or other expenses incurred in conducting continuing professional education courses for the staff of Arkansas Legislative Audit.  (b) Any funds received by public employees under this section shall be considered supplemental to their regular salaried positions and shall not be subject to the restrictions of § 6-63-307, § 19-4-1604, or other statutory salary limitations regarding line item maximums or grades and steps.  (c) This section applies whether the public employee is paid directly or indirectly by an entity of the state or a political subdivision of the state.