Ark. Code Ann. § 10-3-402

(a) It is determined that adequate information is not available at each biennial session of the General Assembly through which the members of the General Assembly may determine the needs and legislative requirements of the various agencies, departments, or other entities of the state government and political subdivisions of the state and that the impartial periodic auditing of entities of the state and political subdivisions of the state will provide information which will facilitate the discharge by the General Assembly of its legislative responsibilities. (b) Due to time restraints and the size, complexity, and scope of the entities of the state and its political subdivisions, it is determined that the sixty-day legislative session is not an adequate time in which to audit entities of the state and political subdivisions of the state. (c) It is further determined that the Legislative Joint Auditing Committee shall exist and operate as a joint interim committee of the General Assembly and in such capacity shall serve the General Assembly as the proper agency to provide for the impartial auditing, independently of the executive branch of state government, of entities of the state and political subdivisions of the state. (d) It is not the intent of this act, nor shall this act be construed, to infringe upon or deprive the executive or judicial branches of state government of any rights, powers, or duties vested in or imposed upon them by the Constitution of Arkansas. (e) It is the intent of this act merely to provide the General Assembly with adequate information which will facilitate the exercise by it of its constitutional powers and none other. (f) For the purposes of this subchapter: (1) "Audit" means a financial audit, performance audit, information technology audit, review, report of agreed-upon procedures, compilation, examination, investigation, or other report or procedure approved by the Legislative Joint Auditing Committee for an entity of the state or a political subdivision of the state; (2) "Entity of the state" means the State of Arkansas as a whole or any department, institution of higher education, board, commission, agency, or quasi-public organization, or any official, office, or employee, or any agency, instrumentality, or function thereof; (3) "Other funds" means any funds or assets held by a person, foundation, nonprofit corporation, or any other entity for the specific benefit of a particular entity or entities of the state or political subdivision of the state; (4) "Political subdivision of the state" means any county, municipality, school, quasi-public organization, district, official, office, employee, or any agency, instrumentality, or function thereof; (5) "Public funds" means any funds, moneys, receivables, grants, investments, instruments, real or personal property, or other assets, liabilities, equities, revenues, receipts, or disbursements belonging to, held by, or passed through an entity of the state or a political subdivision of the state; and (6) "School" means any public school district, charter school, or education service cooperative, or any publicly supported entity having supervision over public educational entities. (g) The definitions in this subchapter are limited to this subchapter only, and shall not be used or interpreted as applying to the Freedom of Information Act of 1967, § 25-19-101 et seq. Acts 1955, No. 105, § 4; A.S.A. 1947, § 4-704; Acts 2005, No. 2201, § 1; 2007, No. 617, § 36.
r education service cooperative, or any publicly supported entity having supervision over public educational entities. (g) The definitions in this subchapter are limited to this subchapter only, and shall not be used or interpreted as applying to the Freedom of Information Act of 1967, § 25-19-101 et seq. Acts 1955, No. 105, § 4; A.S.A. 1947, § 4-704; Acts 2005, No. 2201, § 1; 2007, No. 617, § 36.

(a) It is determined that adequate information is not available at each biennial session of the General Assembly through which the members of the General Assembly may determine the needs and legislative requirements of the various agencies, departments, or other entities of the state government and political subdivisions of the state and that the impartial periodic auditing of entities of the state and political subdivisions of the state will provide information which will facilitate the discharge by the General Assembly of its legislative responsibilities.

(b) Due to time restraints and the size, complexity, and scope of the entities of the state and its political subdivisions, it is determined that the sixty-day legislative session is not an adequate time in which to audit entities of the state and political subdivisions of the state.

(c) It is further determined that the Legislative Joint Auditing Committee shall exist and operate as a joint interim committee of the General Assembly and in such capacity shall serve the General Assembly as the proper agency to provide for the impartial auditing, independently of the executive branch of state government, of entities of the state and political subdivisions of the state.

(d) It is not the intent of this act, nor shall this act be construed, to infringe upon or deprive the executive or judicial branches of state government of any rights, powers, or duties vested in or imposed upon them by the Constitution of Arkansas.

(e) It is the intent of this act merely to provide the General Assembly with adequate information which will facilitate the exercise by it of its constitutional powers and none other.

(f) For the purposes of this subchapter: (1) "Audit" means a financial audit, performance audit, information technology audit, review, report of agreed-upon procedures, compilation, examination, investigation, or other report or procedure approved by the Legislative Joint Auditing Committee for an entity of the state or a political subdivision of the state; (2) "Entity of the state" means the State of Arkansas as a whole or any department, institution of higher education, board, commission, agency, or quasi-public organization, or any official, office, or employee, or any agency, instrumentality, or function thereof; (3) "Other funds" means any funds or assets held by a person, foundation, nonprofit corporation, or any other entity for the specific benefit of a particular entity or entities of the state or political subdivision of the state; (4) "Political subdivision of the state" means any county, municipality, school, quasi-public organization, district, official, office, employee, or any agency, instrumentality, or function thereof; (5) "Public funds" means any funds, moneys, receivables, grants, investments, instruments, real or personal property, or other assets, liabilities, equities, revenues, receipts, or disbursements belonging to, held by, or passed through an entity of the state or a political subdivision of the state; and (6) "School" means any public school district, charter school, or education service cooperative, or any publicly supported entity having supervision over public educational entities.

(1) "Audit" means a financial audit, performance audit, information technology audit, review, report of agreed-upon procedures, compilation, examination, investigation, or other report or procedure approved by the Legislative Joint Auditing Committee for an entity of the state or a political subdivision of the state;
y publicly supported entity having supervision over public educational entities.

(1) "Audit" means a financial audit, performance audit, information technology audit, review, report of agreed-upon procedures, compilation, examination, investigation, or other report or procedure approved by the Legislative Joint Auditing Committee for an entity of the state or a political subdivision of the state;

(2) "Entity of the state" means the State of Arkansas as a whole or any department, institution of higher education, board, commission, agency, or quasi-public organization, or any official, office, or employee, or any agency, instrumentality, or function thereof;

(3) "Other funds" means any funds or assets held by a person, foundation, nonprofit corporation, or any other entity for the specific benefit of a particular entity or entities of the state or political subdivision of the state;

(4) "Political subdivision of the state" means any county, municipality, school, quasi-public organization, district, official, office, employee, or any agency, instrumentality, or function thereof;

(5) "Public funds" means any funds, moneys, receivables, grants, investments, instruments, real or personal property, or other assets, liabilities, equities, revenues, receipts, or disbursements belonging to, held by, or passed through an entity of the state or a political subdivision of the state; and

(6) "School" means any public school district, charter school, or education service cooperative, or any publicly supported entity having supervision over public educational entities.

(g) The definitions in this subchapter are limited to this subchapter only, and shall not be used or interpreted as applying to the Freedom of Information Act of 1967, § 25-19-101 et seq.

Acts 1955, No. 105, § 4; A.S.A. 1947, § 4-704; Acts 2005, No. 2201, § 1; 2007, No. 617, § 36.