(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.
(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.
(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.
(A) Land;
(B) Buildings; and
(C) Equipment.