Arkansas § 14-15-101 Audit of accounts after expiration of term

Arkansas Statutes

§ 14-15-101 — Audit of accounts after expiration of term

Arkansas § 14-15-101

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This text of Arkansas § 14-15-101 (Audit of accounts after expiration of term) 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. § 14-15-101 (2026).

Text

When the term of any sheriff and ex officio collector or a county collector or county treasurer or any county official required by law to make bond expires, within ten (10) days the county judge shall employ a reputable public accountant or a qualified Division of Legislative Audit employee to audit the account of the retiring official and ascertain the amount due the county, state, and other funds. However, this audit shall not be made if the county judge of the county affected decides that the audit is unnecessary.

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When the term of any sheriff and ex officio collector or a county collector or county treasurer or any county official required by law to make bond expires, within ten (10) days the county judge shall employ a reputable public accountant or a qualified Division of Legislative Audit employee to audit the account of the retiring official and ascertain the amount due the county, state, and other funds. However, this audit shall not be made if the county judge of the county affected decides that the audit is unnecessary.