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14-15-101. Audit of accounts after expiration of term.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-15-101. Audit of accounts after expiration of term.
When the term of any sheriff and ex officio collector or a county collector or county treasurer or any county official required by law to make bond expires, within ten (10) days the county judge shall employ a reputable public accountant or a qualified Division of Legislative Audit employee to audit the account of the retiring official and ascertain the amount due the county, state, and other funds. However, this audit shall not be made if the county judge of the county affected decides that the audit is unnecessary.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-15-101
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:14-15-101
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c0b6fe2ab880308067f919ff1e11012c9e78a8c120e84c186f089b84f95b6999
Source location: content.xml paragraph 3457
Stored source content
14-15-101. Audit of accounts after expiration of term.
When the term of any sheriff and ex officio collector or a county collector or county treasurer or any county official required by law to make bond expires, within ten (10) days the county judge shall employ a reputable public accountant or a qualified Division of Legislative Audit employee to audit the account of the retiring official and ascertain the amount due the county, state, and other funds. However, this audit shall not be made if the county judge of the county affected decides that the audit is unnecessary.
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