Scope of examination

  1. Law
  2. Arkansas Code
  3. Local Government
  4. Improvement Districts Generally
  5. General Provisions
  6. Audits in Nonmunicipal Improvement Districts
  7. Scope of examination

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  1. (a)

    1. (1) The Secretary of the Department of Finance and Administration or any auditors appointed by him or her shall have power to make a thorough examination into the affairs of a district specified in § 14-86-2001 when called upon by the county judge.

    2. (2)

      1. (A) The secretary shall have access to all records, books, accounts, papers, and documents concerning the district undergoing such an audit.

      2. (B) The secretary is also authorized to:

        1. (i) Examine, under oath, any officer, assistant, clerk, or other person touching the matters he or she may be authorized to inquire and examine; and

        2. (ii) Summon and, by attachment, compel the attendance of any person to testify, under oath, before him or her in relation to the affairs of the district.

  2. (b) The failure or refusal of any person to appear before the secretary or to deliver to him or her any books, records, or other documents shall subject the person to a fine of twenty-five dollars ($25.00) for each day the person refuses or fails to comply with the request.


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