Title 10 — General Assembly

This subchapter shall be known as the “Arkansas Governmental Compliance Act”.

(1) 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 advi…

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 misde…

(1) 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laws coming within the purview of this subchapter are as follows:(1) Sections 14-25-101 — 14-25-114, and § 14-25-115 [repealed];(2) Sections 14-22-101 — 14-22-115;(3) Section 14-16-105(b)-(e);(4) Section 26-39-201;(5) Section 26-35-1001 [repealed];(6) Se…

(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 fisca…

(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…

(a) If the public servant fails to obtain compliance as to the laws contained in § 10-4-304 or to respond within the time limit contained in § 10-4-305, then the public servant shall be invited or subpoenaed to appear before the Legislative Joint Auditing Committee to show cause …

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 C…

(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 in…

(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.

(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 Committe…

(a) The Legislative Auditor has the authority to perform an audit of any entity of the state, political subdivision of the state, or transaction relating to public funds and to prepare a written report of the audit to the Legislative Joint Auditing Committee and to the entity bei…

(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 secon…

(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 …

(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 appointme…

(1) 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 Legisl…

(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 Legislat…

(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 Le…

(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 rea…

(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…

(a) (1) Except as provided in subdivision (a)(2) of this section, the Legislative Auditor shall audit counties and municipalities in the state.(2) “Turnback funds” means:(A) General revenue turnback funds, as defined in the Revenue Stabilization Law, § 19-20-101 et seq.; and(B) H…

(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 B…

(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 separatel…

(1) 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 genera…

(a) (1) The Legislative Auditor and authorized employees of Arkansas Legislative Audit shall have access at all times to any books, accounts, reports, electronic data, vouchers, or other records, confidential, privileged, or otherwise, of any entity of the state or political subd…

(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 audi…

(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 ac…

(a) (1) If an audit report presented to the Legislative Joint Auditing Committee or the appropriate standing subcommittee of the Legislative Joint Auditing Committee reflects evidence of improper practices of financial administration or inadequacy of fiscal records, the Legislati…

(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 se…

(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 test…

(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, investiga…

The Secretary of State shall procure an official seal for Arkansas Legislative Audit.

(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 …

(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 f…

(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 …

(a) With the approval of the Legislative Joint Auditing Committee, the Legislative Auditor shall give notice and make proof of loss to and demand payment of the surety on any bond covering an official or employee in which the audit report of the records of that official or employ…

(a) Arkansas Legislative Audit may employ outside legal counsel as deemed necessary by the Legislative Auditor after receiving prior approval of the executive committee of the Legislative Joint Auditing Committee. (b) If the executive committee of the Legislative Joint Auditing C…

(a) As used in this section:(1) “Public entity” means an entity of the state, political subdivision of the state, or school; and(2) “Security incident” means any compromise of the security, confidentiality, or integrity of an information system maintained by a public entity, a co…

(a) Except as provided in subsection (b) of this section, the Legislative Auditor may direct the Chief Fiscal Officer of the State to transfer appropriation between the line items of the Operations section of the operative appropriation act for Arkansas Legislative Audit in amoun…

(a) Any adjustments in annual salary rates for employees, labor market adjustments, merit pay adjustments, or employee retention or recruitment requirements shall be made at the discretion of the Legislative Auditor. (b) (1) In addition to other salary payments under this section…

Funds received by Arkansas Legislative Audit for performing its duties under the Arkansas Scholarship Lottery Act, § 23-115-101 et seq., shall be deposited into the State Central Services Fund to be utilized solely by Arkansas Legislative Audit in performing those duties.