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Arkansas Code Title 10. General Assembly § 10-4-414. Audits of prosecuting attorneys

Current as of March 28, 2024 | Updated by Findlaw Staff

(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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Cite this article: FindLaw.com - Arkansas Code Title 10. General Assembly § 10-4-414. Audits of prosecuting attorneys - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-10-general-assembly/ar-code-sect-10-4-414/

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