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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 10-4-414: Audits of prosecuting attorneys

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Where this section sits in the code
  1. AR Code
  2. Title 10
  3. Chapter 4
  4. Subchapter 4

(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. Amended by Act 2015, No. 554,§ 17, eff. 7/22/2015. Acts 2005, No. 2201, § 7.

(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.

(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.

(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.

(A) Land;

(B) Buildings; and

(C) Equipment.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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