2018 Arkansas Code
Title 6 - Education
Subtitle 2 - Elementary and Secondary Education Generally
Chapter 17 - Personnel
Subchapter 4 - Licensure Generally
§ 6-17-426. Repeat audit findings -- Review by the Professional Licensure Standards Board
(a) (1) The Legislative Joint Auditing Committee may refer an audit report of a school district to the Department of Education if:
(A) The audit report of the school district identifies a substantial issue of noncompliance with state or federal financial reporting requirements or other state or federal law or regulation; and
(B) The same issue is identified in two (2) consecutive audit reports.
(2) The department shall submit the audit report referred in subdivision (a)(1) of this section to the Professional Licensure Standards Board in forms approved by the department.
(b) The board shall investigate any referrals made by the committee under its investigative procedures.
(c) No later than July 1 of each year, the board shall report on the disposition of all referrals made to the board by the committee.
