{"data":{"id":"us-ar/ark.-code-ann.-10-4-414","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 10-4-414","heading":"Audits of prosecuting attorneys","body":"(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.\n\n(a) The Legislative Auditor shall audit prosecuting attorneys in the State of Arkansas.\n\n(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.\n\n(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.\n\n(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.\n\n(A) A balance sheet;\n\n(B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and\n\n(C) Notes to the financial statements.\n\n(3) The report shall include as supplemental information a schedule of capital assets, including: (A) Land; (B) Buildings; and (C) Equipment.\n\n(A) Land;\n\n(B) Buildings; and\n\n(C) Equipment.","path":["AR Code","Title 10","Chapter 4","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"f99906658ce316ca703d20840f41b9d7661de128fb2fcb605753db38f3d61eb2","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-10-4-413","next":"us-ar/ark.-code-ann.-10-4-415"},"notice":"GroundRules: Original legal text. Not legal advice."}