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Arkansas Code Title 6. Education § 6-17-426. Repeat audit findings--Review by the Professional Licensure Standards Board

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

(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  1 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.

1 So in enrolled act. Probably should read “referred to in”.
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Cite this article: FindLaw.com - Arkansas Code Title 6. Education § 6-17-426. Repeat audit findings--Review by the Professional Licensure Standards Board - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-6-education/ar-code-sect-6-17-426/

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