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2019 Arkansas Code
Title 10 - General Assembly
Chapter 4 - Legislative Audit
Subchapter 4 - Arkansas Legislative Audit
§ 10-4-414. Audits of Prosecuting Attorneys
Universal Citation:
AR Code § 10-4-414 (2019)
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on the American Association of Law Libraries Universal Citation Guide and is not
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(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.
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