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14-14-113. Review of audit report by quorum court.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-14-113. Review of audit report by quorum court.
(a) Audit reports and accompanying comments and recommendations under § 10-4-418 relating to a county shall be reviewed by the quorum court.
(b)(1) The audit report and accompanying comments and recommendations shall be reviewed at the first regularly scheduled meeting following receipt of the audit report if the audit report is received by the quorum court at least ten (10) days before the regularly scheduled meeting.
(2) If the audit report is received by the quorum court less than ten (10) days before a regularly scheduled meeting, the audit report shall be reviewed at the regularly scheduled meeting falling within the ten-day period or the next regularly scheduled meeting subsequent to the ten-day period.
(c) The appropriate official shall advise the quorum court concerning each finding and recommendation contained in the audit report.
(d) The minutes of the quorum court shall document the review of the findings and recommendations of the appropriate official.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-14-113
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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Stable record: arkansas_code:legal_authorities:14-14-113
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0003a5b5d1a6178ff9996334a8de7e7e7de5097575585ec931bb9da722034af1
Source location: content.xml paragraph 806
Stored source content
14-14-113. Review of audit report by quorum court.
(a) Audit reports and accompanying comments and recommendations under § 10-4-418 relating to a county shall be reviewed by the quorum court.
(b)(1) The audit report and accompanying comments and recommendations shall be reviewed at the first regularly scheduled meeting following receipt of the audit report if the audit report is received by the quorum court at least ten (10) days before the regularly scheduled meeting.
(2) If the audit report is received by the quorum court less than ten (10) days before a regularly scheduled meeting, the audit report shall be reviewed at the regularly scheduled meeting falling within the ten-day period or the next regularly scheduled meeting subsequent to the ten-day period.
(c) The appropriate official shall advise the quorum court concerning each finding and recommendation contained in the audit report.
(d) The minutes of the quorum court shall document the review of the findings and recommendations of the appropriate official.
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Arkansas Code — all titles (historical 2020) · legal_authorities
10-4-418. Review of audit report by governing body.
(a) The audit reports and accompanying comments and recommendations relating to any entity of the state or political subdivision of the state shall be reviewed by the applicable governing body if the entity has such a governing body.
(b)(1) The audit report and accompanying comments and recommendations shall be reviewed at the first regularly scheduled meeting following receipt of the audit report if the audit report is received by the governing body at least ten (10) days prior to the regularly scheduled meeting.
(2) If the audit report is received by the governing body less than ten (10) days prior to a regularly scheduled meeting, the audit report shall be reviewed at the regularly scheduled meeting falling within the ten-day period or the next regularly scheduled meeting subsequent to the ten-day period.
(c) The governing body shall take appropriate action relating to each finding and recommendation contained in the audit report.
(d) The minutes of the governing body shall document the review of the findings and recommendations and the action taken by the governing body.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 10-4-418
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. The source passage cites 10-4-418. This identifies an authority to review, not proof of applicability.