Ark. Code Ann. § 10-4-414
This is the official text of Ark. Code Ann. § 10-4-414, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Audits of prosecuting attorneys
Official statutory text
(a) The Legislative Auditor shall audit prosecuting attorneys in the State of Arkansas. (b) Regulatory Basis. (1) For prosecuting attorney financial audits, the financial statements shall be presented on a fund basis format with, at a minimum, the general fund presented separately and all other funds included in the audit presented in the aggregate. (2) The financial statements shall consist of the following: (A) A balance sheet; (B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and (C) Notes to the financial statements. (3) The report shall include as supplemental information a schedule of capital assets, including: (A) Land; (B) Buildings; and (C) Equipment. Amended by Act 2015, No. 554,§ 17, eff. 7/22/2015. Acts 2005, No. 2201, § 7.
(a) The Legislative Auditor shall audit prosecuting attorneys in the State of Arkansas.
(b) Regulatory Basis. (1) For prosecuting attorney financial audits, the financial statements shall be presented on a fund basis format with, at a minimum, the general fund presented separately and all other funds included in the audit presented in the aggregate. (2) The financial statements shall consist of the following: (A) A balance sheet; (B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and (C) Notes to the financial statements. (3) The report shall include as supplemental information a schedule of capital assets, including: (A) Land; (B) Buildings; and (C) Equipment.
(1) For prosecuting attorney financial audits, the financial statements shall be presented on a fund basis format with, at a minimum, the general fund presented separately and all other funds included in the audit presented in the aggregate.
(2) The financial statements shall consist of the following: (A) A balance sheet; (B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and (C) Notes to the financial statements.
(A) A balance sheet;
(B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and
(C) Notes to the financial statements.
(3) The report shall include as supplemental information a schedule of capital assets, including: (A) Land; (B) Buildings; and (C) Equipment.
(A) Land;
(B) Buildings; and
(C) Equipment.
Amended by Act 2015, No. 554,§ 17, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
(a) The Legislative Auditor shall audit prosecuting attorneys in the State of Arkansas.
(b) Regulatory Basis. (1) For prosecuting attorney financial audits, the financial statements shall be presented on a fund basis format with, at a minimum, the general fund presented separately and all other funds included in the audit presented in the aggregate. (2) The financial statements shall consist of the following: (A) A balance sheet; (B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and (C) Notes to the financial statements. (3) The report shall include as supplemental information a schedule of capital assets, including: (A) Land; (B) Buildings; and (C) Equipment.
(1) For prosecuting attorney financial audits, the financial statements shall be presented on a fund basis format with, at a minimum, the general fund presented separately and all other funds included in the audit presented in the aggregate.
(2) The financial statements shall consist of the following: (A) A balance sheet; (B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and (C) Notes to the financial statements.
(A) A balance sheet;
(B) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and
(C) Notes to the financial statements.
(3) The report shall include as supplemental information a schedule of capital assets, including: (A) Land; (B) Buildings; and (C) Equipment.
(A) Land;
(B) Buildings; and
(C) Equipment.
Amended by Act 2015, No. 554,§ 17, eff. 7/22/2015.
Acts 2005, No. 2201, § 7.
Status: in_force
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