Arkansas § 10-4-414 Audits of prosecuting attorneys

Arkansas Statutes

§ 10-4-414 — Audits of prosecuting attorneys

Arkansas § 10-4-414

Title10

This text of Arkansas § 10-4-414 (Audits of prosecuting attorneys) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 10-4-414 (2026).

Text

(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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(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.