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6 chapters · 217 sections in this title.
Ark. Code Ann. § 10-4-416 Access to records
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(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…
Ark. Code Ann. § 10-4-417 Presentation and filing of audit reports
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(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…
Ark. Code Ann. § 10-4-418 Review of audit report by governing body
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(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…
Ark. Code Ann. § 10-4-419 Report of improper or illegal practices
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(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…