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10-4-414. Audits of prosecuting attorneys.
Arkansas Code — all titles (historical 2020) · legal_authorities
10-4-414. Audits of prosecuting attorneys.
(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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 10-4-414
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:10-4-414
Source file: gov.ar.code.title.10.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b49194b29e324a5ad36735ba6583d04b8555f741979c3c0e67e5059f913e16ea
Source location: content.xml paragraph 3962
Stored source content
10-4-414. Audits of prosecuting attorneys.
(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.
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