Arkansas § 6-17-426 Repeat audit findings - Review by Professional Licensure Standards Board

Arkansas Statutes

§ 6-17-426 — Repeat audit findings - Review by Professional Licensure Standards Board

Arkansas § 6-17-426

Title6

This text of Arkansas § 6-17-426 (Repeat audit findings - Review by Professional Licensure Standards Board) 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. § 6-17-426 (2026).

Text

(a)(1) The Legislative Joint Auditing Committee may refer an audit report of a school district to the Division of Elementary and Secondary 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 division shall submit the audit report referred in subdivision (a)(1) of this section to the Professional Licensure Standards Board in forms approved by the division.

(b)The board shall investigate any referrals made by the Legislative Joint Auditing Committee under its investigative procedures.

(c)No later than July 1 of each year, the board shall report on the disp

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(a) (1) The Legislative Joint Auditing Committee may refer an audit report of a school district to the Division of Elementary and Secondary 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 division shall submit the audit report referred in subdivision (a)(1) of this section to the Professional Licensure Standards Board in forms approved by the division. (b) The board shall investigate any referrals made by the Legislative Joint Auditing 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 Legislative Joint Auditing Committee.