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Arkansas Code of 1987 (2023)
Title 10 - GENERAL ASSEMBLY (§§ 10-2-101 — 10)
Chapter 4 - LEGISLATIVE AUDIT (§§ 10-4-101 — 10-4-432)
Subchapter 4 - DIVISION OF LEGISLATIVE AUDIT (§§ 10-4-401 — 10-4-432)
Section 10-4-414 - Audits of prosecuting attorneys
Universal Citation:
AR Code § 10-4-414 (2023)
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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.
Amended by Act 2015, No. 554,§ 17, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
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