Browse Arkansas Code titles and sections
14-86-2003. Scope of examination.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-2003. Scope of examination.
(a)(1) The Secretary of the Department of Finance and Administration or any auditors appointed by him or her shall have power to make a thorough examination into the affairs of a district specified in § 14-86-2001 when called upon by the county judge.
(2)(A) The secretary shall have access to all records, books, accounts, papers, and documents concerning the district undergoing such an audit.
(B) The secretary is also authorized to:
(i) Examine, under oath, any officer, assistant, clerk, or other person touching the matters he or she may be authorized to inquire and examine; and
(ii) Summon and, by attachment, compel the attendance of any person to testify, under oath, before him or her in relation to the affairs of the district.
(b) The failure or refusal of any person to appear before the secretary or to deliver to him or her any books, records, or other documents shall subject the person to a fine of twenty-five dollars ($25.00) for each day the person refuses or fails to comply with the request.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-2003
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:14-86-2003
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 82b785c4e35d7a793a9c331e45d6deaf507cb14e3476d2f9c61bf43cabf0b21b
Source location: content.xml paragraph 21618
Stored source content
14-86-2003. Scope of examination.
(a)(1) The Secretary of the Department of Finance and Administration or any auditors appointed by him or her shall have power to make a thorough examination into the affairs of a district specified in § 14-86-2001 when called upon by the county judge.
(2)(A) The secretary shall have access to all records, books, accounts, papers, and documents concerning the district undergoing such an audit.
(B) The secretary is also authorized to:
(i) Examine, under oath, any officer, assistant, clerk, or other person touching the matters he or she may be authorized to inquire and examine; and
(ii) Summon and, by attachment, compel the attendance of any person to testify, under oath, before him or her in relation to the affairs of the district.
(b) The failure or refusal of any person to appear before the secretary or to deliver to him or her any books, records, or other documents shall subject the person to a fine of twenty-five dollars ($25.00) for each day the person refuses or fails to comply with the request.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-2001. Authority generally.
(a) Upon a petition signed by not less than twenty-five percent (25%) of the owners of real property in any road, bridge, or other improvement district in this state outside of any incorporated city or town, the county judge of the county in which the district lies is authorized and empowered, and is directed within sixty (60) days after the filing of the petition, to enter into a contract with the Department of Finance and Administration.
(b) The department is empowered to make such a contract with the county judge for auditing all books, accounts, and transactions of the commissioners of a district and, insofar as they pertain to the district, the accounts of the collectors or any other persons who have handled any of funds of the district.
(c) If the services of the department cannot be obtained, the county judge is authorized and directed to employ some other competent certified public accountant to make such an audit.
(d) An audit shall begin with the formation of the district or the close of the last previous audit, as the petitioners desire, and close with a date specified in the petition.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-2001
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 14-86-2001. This identifies an authority to review, not proof of applicability.