6-17-426. Repeat audit findings — Review by the Professional Licensure Standards Board.

Arkansas Code — all titles (historical 2020) · legal_authorities

6-17-426. Repeat audit findings — Review by the Professional Licensure Standards Board.

6-17-426. Repeat audit findings — Review by the Professional Licensure Standards Board. (a)(1) The Legislative Joint Auditing Committee may refer an audit report of a school district to the Division of Elementary and Secondary Education if: (A) The audit report of the school district identifies a substantial issue of noncompliance with state or federal financial reporting requirements or other state or federal law or regulation; and (B) The same issue is identified in two (2) consecutive audit reports. (2) The division shall submit the audit report referred in subdivision (a)(1) of this section to the Professional Licensure Standards Board in forms approved by the division. (b) The board shall investigate any referrals made by the Legislative Joint Auditing Committee under its investigative procedures. (c) No later than July 1 of each year, the board shall report on the disposition of all referrals made to the board by the Legislative Joint Auditing Committee.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-17-426

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.