Audits of prosecuting attorneys

  1. Law
  2. Arkansas Code
  3. General Assembly
  4. Legislative Audit
  5. Arkansas Legislative Audit
  6. Audits of prosecuting attorneys

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  1. (a) The Legislative Auditor shall audit prosecuting attorneys in the State of Arkansas.

  2. (b) Regulatory Basis.

    1. (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. (2) The financial statements shall consist of the following:

      1. (A) A balance sheet;

      2. (B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and

      3. (C) Notes to the financial statements.

    3. (3) The report shall include as supplemental information a schedule of capital assets, including:

      1. (A) Land;

      2. (B) Buildings; and

      3. (C) Equipment.


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