reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 3 - COMMITTEES (§§ 10-3-101 — 10-3-3204) › Subchapter 30 - BEHAVIORAL HEALTH TREATMENT ACCESS LEGISLATIVE TASK FORCE (§ 10-3-3001) › Section 10-3-3001 - [Repealed]

Repealed by Act 2021, No. 471,§ 4, eff. 7/28/2021.
Amended by Act 2016EX3, No. 3,§ 26, eff. 5/23/2016.
Amended by Act 2016EX3, No. 2,§ 26, eff. 5/23/2016.
Added by Act 2015, No. 895,§ 6, eff. 4/1/2015.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 3 - COMMITTEES (§§ 10-3-101 — 10-3-3204) › Subchapter 31 - HIGHWAY COMMISSION REVIEW AND ADVISORY SUBCOMMITTEE OF 7 THE LEGISLATIVE COUNCIL (§§ 10-3-3101 — 10-3-3102) › Section 10-3-3101 - Creation

(a)
The Highway Commission Review and Advisory Subcommittee of the Legislative Council is created.
(b)
(1)
The Highway Commission Review and Advisory Subcommittee of the Legislative Council shall consist of twenty (20) members with at least four (4) or more members of the General Assembly from each congressional district of the state.
(2)
The Legislative Council, through a suspension of its rules, may alter the membership of the Highway Commission Review and Advisory Subcommittee of the Legislative Council.
Added by Act 2016EX3, No. 1,§ 3, eff. 7/1/2016.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 3 - COMMITTEES (§§ 10-3-101 — 10-3-3204) › Subchapter 31 - HIGHWAY COMMISSION REVIEW AND ADVISORY SUBCOMMITTEE OF 7 THE LEGISLATIVE COUNCIL (§§ 10-3-3101 — 10-3-3102) › Section 10-3-3102 - Duties

(a)
The Highway Commission Review and Advisory Subcommittee of the Legislative Council shall review:
(1)
(A)
Proposed rules of the State Highway Commission required under §
27-65-107(a)(18)(A)
.
(B)
(i)
Subdivision (a)(1)(A) of this section is limited to rule review only.
(ii)
Rules promulgated by the State Highway Commission are not subject to approval by the Highway Commission Review and Advisory Subcommittee of the Legislative Council, the Legislative Council, or the Administrative Rules Subcommittee of the Legislative Council under this section or §
10-3-309
; and
(2)
Other State Highway Commission matters the Highway Commission Review and Advisory Subcommittee of the Legislative Council considers necessary to perform its duties under this section.
(b)
The Highway Commission Review and Advisory Subcommittee of the Legislative Council shall perform such other duties as may be assigned to it by the Legislative Council.
(c)
As a subcommittee of the Legislative Council, actions of the Highway Commission Review and Advisory Subcommittee of the Legislative Council shall be reported to the Legislative Council for final consideration and adoption.
Amended by Act 2019, No. 315,§ 749, eff. 7/24/2019.
Added by Act 2016EX3, No. 1,§ 3, eff. 7/1/2016.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 3 - COMMITTEES (§§ 10-3-101 — 10-3-3204) › Subchapter 32 - CHILD MALTREATMENT INVESTIGATIONS OVERSIGHT COMMITTEE (§§ 10-3-3201 — 10-3-3204) › Section 10-3-3201 - Legislative intent

The General Assembly intends to establish the Child Maltreatment Investigations Oversight Committee as a mechanism to promote transparency and efficiency concerning procedures of child maltreatment investigations in this state.
Added by Act 2017, No. 713,§ 1, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 3 - COMMITTEES (§§ 10-3-101 — 10-3-3204) › Subchapter 32 - CHILD MALTREATMENT INVESTIGATIONS OVERSIGHT COMMITTEE (§§ 10-3-3201 — 10-3-3204) › Section 10-3-3204 - Report

(a)
The Child Maltreatment Investigations Oversight Committee shall submit its findings and recommendations contained in a report at least annually to the House Committee on Aging, Children and Youth, Legislative and Military Affairs and the Senate Interim Committee on Children and Youth.
(b)
The report shall not contain information that identifies:
(1)
A subject of a report of child maltreatment; or
(2)
The person who made the report of child maltreatment.
Added by Act 2017, No. 713,§ 1, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 3 - ARKANSAS GOVERNMENTAL COMPLIANCE ACT (§§ 10-4-301 — 10-4-309) › Section 10-4-301 - Title

This subchapter shall be known as the "Arkansas Governmental Compliance Act".
Acts 1979, No. 111, § 1; A.S.A. 1947, § 4-710; Acts 1989, No. 47, § 1.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 3 - ARKANSAS GOVERNMENTAL COMPLIANCE ACT (§§ 10-4-301 — 10-4-309) › Section 10-4-302 - Definition

As used in this subchapter, unless the context otherwise requires, "public servant" means:
(1)
Any officer or employee of this state or of any political subdivision thereof;
(2)
Any person exercising the functions of any such officer or employee;
(3)
Any person acting as an advisor, consultant, or otherwise in performing any governmental function, but not including witnesses; or
(4)
Any person elected, appointed, or otherwise designated to become a public servant, although not yet occupying that position.
Acts 1979, No. 111, § 1; A.S.A. 1947, § 4-710.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 3 - ARKANSAS GOVERNMENTAL COMPLIANCE ACT (§§ 10-4-301 — 10-4-309) › Section 10-4-303 - Penalty

Any public servant who does not comply with the provisions of this subchapter and the laws listed in §
10-4-304
commits the offense of noncompliance with the first offense being a Class C misdemeanor, the second offense a Class B misdemeanor, and the third offense a Class A misdemeanor. This penalty provision does not repeal any other penalty provision provided by the laws included in §
10-4-304
.
Acts 1979, No. 111, § 8; A.S.A. 1947, § 4-717.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 3 - ARKANSAS GOVERNMENTAL COMPLIANCE ACT (§§ 10-4-301 — 10-4-309) › Section 10-4-304 - Laws within purview of subchapter

The fiscal management laws coming within the purview of this subchapter are as follows:
(1)
Sections
14-25-101
-
14-25-114
, and §
14-25-115
[repealed];
(2)
Sections
14-22-101
-
14-22-115
;
(3)
Section
14-16-105(b)
-(e);
(4)
Section
26-39-201
;
(5)
Section
26-35-1001
[repealed];
(6)
Section
26-28-111(a)
;
(7)
The County Government Code, §
14-14-101
et seq.;
(8)
Sections
14-59-101
-
14-59-116
;
(9)
Sections
16-10-201
-
16-10-210
;
(10)
Section
22-9-203(a) and (b)
;
(11)
Section
16-92-110
[repealed];
(12)
Sections
26-79-104(b)
and
27-70-207(c)
;
(13)
Arkansas Constitution, Amendment 13 [repealed];
(14)
Sections
14-237-101
-
14-237-113
;
(15)
Section
6-13-618
, §
6-17-910
[repealed], §§
6-17-912
,
6-17-913
,
6-17-918
, and
6-17-919
;
(16)
Sections
19-1-401
-
19-1-405
;
(17)
Sections
19-4-101
-
19-4-2004
;
(18)
Arkansas Code Title 19, Chapter 11;
(19)
Sections
21-4-201
-
21-4-213
;
(20)
Sections
21-1-103
and
21-5-101
-
21-5-104
;
(21)
Sections
21-5-201
-
21-5-218
;
(22)
Section
6-20-101
[repealed] and §§
6-20-102
-
6-20-1515
; and
(23)
Sections
6-21-101
-
6-21-608
.
Amended by Act 2015, No. 557,§ 1, eff. 8/1/2015.
Acts 1979, No. 111, § 2; A.S.A. 1947, § 4-711; Acts 1989, No. 47, § 2; 2011, No. 752, § 2.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 3 - ARKANSAS GOVERNMENTAL COMPLIANCE ACT (§§ 10-4-301 — 10-4-309) › Section 10-4-305 - Notice of deficiencies

(a)
The Legislative Joint Auditing Committee shall establish the following procedure for giving written notice to a public servant of deficiencies in the operation or performance of the public servant's official duties as provided by the laws of the State of Arkansas in the fiscal management of the public servant's duties.
(b)
(1)
The cochairs of the Legislative Joint Auditing Committee shall give notice by certified letter to the public servant with a provision for response to the letter thirty (30) days from the date of the receipt of the letter by the public servant.
(2)
The letter shall contain a summary of the audit findings of noncompliance denoted in the audit report prepared by the staff of the Legislative Joint Auditing Committee on the operations of the public servant's office, duties, and responsibilities as provided by the laws named in §
10-4-304
.
(3)
The notice shall offer the assistance of the Legislative Joint Auditing Committee to the public servant on actions necessary to effect compliance with the laws named in §
10-4-304
.
(c)
(1)
The Legislative Joint Auditing Committee may require a municipal official who is responsible for any deficiencies under subsection (a) of this section to attend relevant training courses provided by the Arkansas Municipal League, Arkansas Legislative Audit, or other appropriate training program.
(2)
(A)
Reimbursement for the training is authorized for expenses at the rate authorized for state employees and for mileage at the rate established in the state travel rules for state employees while traveling within the state in the performance of their official duties.
(B)
Reimbursement for the training is subject to specific appropriation for that purpose.
Amended by Act 2019, No. 315,§ 750, eff. 7/24/2019.
Amended by Act 2015, No. 554,§ 6, eff. 7/22/2015.
Acts 1979, No. 111, § 2; A.S.A. 1947, § 4-711; Acts 2011, No. 611, § 1.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 3 - ARKANSAS GOVERNMENTAL COMPLIANCE ACT (§§ 10-4-301 — 10-4-309) › Section 10-4-306 - Compliance with fiscal management laws - Review - Affidavit

(a)
After the public servant takes the necessary action for compliance with fiscal management laws of the State of Arkansas, he or she shall request the staff of the Legislative Joint Auditing Committee to review his or her corrective actions and to determine whether he or she is now in compliance with the above-named laws of the State of Arkansas.
(b)
If it is determined that he or she is in compliance, then this public servant should denote his or her compliance by signing a verified affidavit which contains a summary of the areas where deficiencies in the fiscal management of his or her responsibilities and duties were noted and all corrective actions that were taken or will be taken to effect compliance.
Acts 1979, No. 111, § 3; A.S.A. 1947, § 4-712.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 3 - ARKANSAS GOVERNMENTAL COMPLIANCE ACT (§§ 10-4-301 — 10-4-309) › Section 10-4-308 - Grace period

After the public servant has appeared before the Legislative Joint Auditing Committee, as provided by §
10-4-307
, the Legislative Joint Auditing Committee may allow a maximum period of thirty (30) days from the date of his or her appearance before the Legislative Joint Auditing Committee for the public servant to effect compliance.
Acts 1979, No. 111, § 5; A.S.A. 1947, § 4-714.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 3 - ARKANSAS GOVERNMENTAL COMPLIANCE ACT (§§ 10-4-301 — 10-4-309) › Section 10-4-309 - Enforcement by prosecuting attorney

(a)
(1)
In such cases when compliance has not been obtained by the public servant within the above-given time periods, the Legislative Joint Auditing Committee shall notify the respective prosecuting attorney of each public servant and the prosecuting attorney shall conduct an investigation into the transactions coming within the fiscal management laws contained in §
10-4-304
as to the public servant's compliance with the laws as they related to the public servant's functions within a state agency, institution, department, board, commission, bureau, or within a county, municipality, or school district.
(2)
The prosecuting attorney shall report back to the Legislative Joint Auditing Committee within forty-five (45) days from the date of the matter's being referred to him or her by the Legislative Joint Auditing Committee.
(b)
The prosecuting attorney commits the offense of noncompliance if after being duly advised of the given facts of a situation that relate to a charge of noncompliance against another public servant he or she fails or omits to perform the duty of conducting an investigation required of him or her by this section.
Acts 1979, No. 111, §§ 6, 7; A.S.A. 1947, §§ 4-715, 4-716; Acts 1989, No. 47, § 3.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 10-4-401 - Arkansas Legislative Audit - Creation

(a)
There is created under the authority of the General Assembly an agency known as "Arkansas Legislative Audit".
(b)
Arkansas Legislative Audit shall be headed by the Legislative Auditor, who shall be selected by the Legislative Joint Auditing Committee.
Amended by Act 2015, No. 554,§ 7, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 10-4-402 - Definitions

(a)
As used in this subchapter:
(1)
"Audit" means a financial audit, performance audit, information technology audit, review, report of agreed-upon procedures, compilation, examination, investigation, or other report or procedure approved by the Legislative Joint Auditing Committee for an entity of the state or a political subdivision of the state;
(2)
"Entity of the state" means the State of Arkansas as a whole or any department, institution of higher education, board, commission, agency, quasi-public organization, official, office, or employee, or any agency, instrumentality, or function thereof;
(3)
"Financial audit" means a systematic examination of the financial statements of an entity and the related supporting evidence for the purpose of expressing an opinion on the fairness with which they present, in all material respects, financial position, results of operations, and its cash flows in conformity with accounting principles generally accepted in the United States, another comprehensive basis of accounting, or a regulatory basis, as applicable;
(4)
"Other funds" means any funds or assets held by a person, foundation, nonprofit corporation, or any other entity for the specific benefit of a particular entity or entities of the state or political subdivision of the state;
(5)
"Political subdivision of the state" means any county, municipality, school, quasi-public organization, district, official, office, or employee, or any agency, instrumentality, or function thereof;
(6)
"Public funds" means any funds, moneys, receivables, grants, investments, instruments, real or personal property, or other assets, liabilities, equities, revenues, receipts, or disbursements belonging to, held by, or passed through an entity of the state or a political subdivision of the state; and
(7)
"School" means any public school district, charter school, or education service cooperative, or any publicly supported entity having supervision over public educational entities.
(b)
The definitions in this subchapter are limited to this subchapter only, and shall not be used or interpreted as applying to the Freedom of Information Act of 1967, §
25-19-101
et seq.
Amended by Act 2015, No. 554,§ 8, eff. 7/22/2015.
Acts 2005, No. 2201, § 7; 2007, No. 617, § 37.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 10-4-404 - Qualifications of Legislative Auditor

(a)
The Legislative Auditor shall be a licensed certified public accountant in the State of Arkansas with at least seven (7) years of government auditing experience prior to being appointed.
(b)
At the time of appointment, the Legislative Auditor shall not be related in the second degree of consanguinity or affinity to any member of the General Assembly or a constitutional officer.
(c)
The Legislative Auditor shall not serve in any ex officio capacity on any administrative board or commission or have any financial interest in the transactions of any entity of the state or political subdivision of the state, other than those financial interests that accrue as a result of being an employee of the state.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 10-4-405 - Employment and removal of Legislative Auditor

(a)
The Legislative Auditor shall be employed by a majority vote of the membership of the Legislative Joint Auditing Committee, and the name of the person selected shall be presented to each house of the General Assembly for confirmation by both houses if the General Assembly is in session at the time of the selection.
(b)
(1)
If the Legislative Auditor is selected while the General Assembly is not in session, he or she shall in all respects carry out the functions, powers, and duties as provided in this subchapter until the next regular session or fiscal session of the General Assembly.
(2)
(A)
During the next regular session or fiscal session of the General Assembly, the name of the person selected as Legislative Auditor shall be presented to both houses of the General Assembly for confirmation.
(B)
Unless upon the presentation his or her selection is rejected, he or she shall in all respects continue to carry out the functions, powers, and duties as Legislative Auditor.
(c)
When a vacancy in the position of Legislative Auditor exists, the position shall be filled by the Legislative Joint Auditing Committee by majority action of the Legislative Joint Auditing Committee membership, subject to approval of both houses of the General Assembly at its next regular session.
(d)
The Legislative Auditor may be removed for cause at any time by a majority vote of the membership of the Legislative Joint Auditing Committee after a public hearing.
Acts 2005, No. 2201, § 7; 2009, No. 962, § 27.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 10-4-406 - Written appointment and oath of Legislative Auditor

(a)
The cochairs of the Legislative Joint Auditing Committee, upon vote or approval of the majority of the membership of the Legislative Joint Auditing Committee, shall execute a written appointment of the person employed as the Legislative Auditor and cause the written appointment to be filed in the office of the Secretary of State.
(b)
Upon appointment, the Legislative Auditor shall qualify by taking the constitutional oath.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 10-4-407 - Duties of Legislative Auditor

The Legislative Auditor shall:
(1)
Personally, or through the Legislative Auditor's authorized assistants and employees, conduct audits of any entity of the state or political subdivision of the state now in existence or hereafter created;
(2)
Make recommendations to the Legislative Joint Auditing Committee and respective entities regarding the:
(A)
Improvement of the accounting systems used by any entity of the state or political subdivision of the state; or
(B)
Proper installation and utilization of the accounting system;
(3)
Call attention to any funds which, in his or her opinion, have not been expended in accordance with the law, appropriation, ordinance, rule, or other legal requirement and shall make recommendations to the Legislative Joint Auditing Committee, the General Assembly, and other applicable governing bodies as to the manner or form of appropriations which will avoid any improper expenditure of money in the future;
(4)
Report to the proper authorities apparent improper or illegal practices contained in audit reports;
(5)
Provide technical assistance in establishing uniform systems of recordkeeping within the entities of the state and political subdivisions of the state insofar as it is practical to do so and not inconsistent with law or professional standards; and
(6)
Require, on forms prescribed or made available, the filing with Arkansas Legislative Audit of financial reports at such times as the Legislative Auditor deems advisable.
Amended by Act 2019, No. 315,§ 751, eff. 7/24/2019.
Amended by Act 2015, No. 554,§ 10, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 10-4-408 - Disbursing officer - Payment of salaries

(a)
(1)
The Legislative Auditor is designated as disbursing officer for Arkansas Legislative Audit.
(2)
All vouchers issued in the payment of salaries and expenses incurred in the operations of Arkansas Legislative Audit shall be approved by the Legislative Auditor or the Legislative Auditor's authorized designee or designees before the salaries and expenses are paid.
(b)
In case a vacancy exists in the position of Legislative Auditor, the Legislative Joint Auditing Committee may designate a disbursing agent or agents for Arkansas Legislative Audit who shall serve until the position of Legislative Auditor is filled.
(c)
The salary of the Legislative Auditor and the other employees of Arkansas Legislative Audit shall be paid in the same manner and through the same procedure used for the payment of salaries of other state employees.
Amended by Act 2015, No. 554,§ 11, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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.
Amended by Act 2015, No. 1150,§ 5, eff. 7/22/2015.
Amended by Act 2015, No. 554,§ 12, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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 or subdivisions.
(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.
Amended by Act 2021, No. 591,§ 2, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 3373, eff. 7/1/2019.
Amended by Act 2015, No. 554,§ 13, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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 annual comprehensive 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.
Amended by Act 2023, No. 88,§ 1, eff. 8/1/2023.
Amended by Act 2015, No. 554,§ 14, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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.
Amended by Act 2019, No. 867,§ 1, eff. 7/24/2019.
Amended by Act 2015, No. 554,§ 16, eff. 7/22/2015.
Acts 2005, No. 2201, § 7; 2011, No. 993, § 16.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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.
Amended by Act 2015, No. 554,§ 17, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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 or subdivision'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.
Amended by Act 2021, No. 591,§ 4, eff. 7/28/2021.
Amended by Act 2015, No. 554,§ 19, eff. 7/22/2015.
Acts 2005, No. 2201, § 7; 2011, No. 349, §§ 2, 3.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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 or subdivision 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.
Amended by Act 2021, No. 591,§ 5, eff. 7/28/2021.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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 or subdivisions, 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 after his or her appearance 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 Division of Arkansas State Police to serve any subpoena.
Amended by Act 2021, No. 591,§ 7, eff. 7/28/2021.
Amended by Act 2021, No. 591,§ 6, eff. 7/28/2021.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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.
Amended by Act 2015, No. 554,§ 21, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 10-4-423 - Seal

The Secretary of State shall procure an official seal for Arkansas Legislative Audit.
Amended by Act 2015, No. 554,§ 22, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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.
Amended by Act 2019, No. 910,§ 6065, eff. 7/1/2019.
Amended by Act 2015, No. 554,§ 23, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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 entity or subdivision.
(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.
Amended by Act 2021, No. 591,§ 8, eff. 7/28/2021.
Amended by Act 2019, No. 315,§ 752, eff. 7/24/2019.
Acts 2005, No. 2201, § 7.
Arkansas Code of 1987 (2023) › Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10) › Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432) › Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432) › Section 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.
Amended by Act 2015, No. 554,§ 24, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.