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Code · Arkansas · Title 10 General Assembly · Chapter 4 Legislative Audit · Subchapter 1 — State Audits

10-4-101 — 10-4-119. [Repealed.]

476 words·~2 min read·/ar/title-10-general-assembly/chapter-4-legislative-audit/subchapter-1-state-audits/10-4-101·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Publisher's Notes. This subchapter, concerning the Division of Legislative Audit and the Legislative Auditor, was repealed by Acts 2005, No. 2201, § 11. The subchapter was derived from the following sources:
10-4-101. Acts 1955, No. 105, § 8; A.S.A. 1947, § 13-1501.
10-4-102. Acts 1955, No. 105, §§ 9, 17, 18; A.S.A. 1947, §§ 13-1502, 13-1510, 13-1511.
10-4-103. Acts 1955, No. 105, §§ 9, 11; A.S.A. 1947, §§ 13-1502, 13-1504.
10-4-104. Acts 1955, No. 105, § 11; A.S.A. 1947, § 13-1504.
10-4-105. Acts 1955, No. 105, §§ 10, 11; A.S.A. 1947, §§ 13-1503, 13-1504.
10-4-106. Acts 1955, No. 105, §§ 12, 16; 1983, No. 553, § 1; 1985, No. 258, § 4; A.S.A. 1947, §§ 13-1505, 13-1509; Acts 1987, No. 358, § 4; 1989, No. 580, § 1; 1989 (1st Ex. Sess.), No. 146, § 4.
10-4-107. Acts 1955, No. 105, § 16; A.S.A. 1947, § 13-1509.
10-4-108. Acts 1955, No. 105, § 17; A.S.A. 1947, § 13-1510.
10-4-109. Acts 1955, No. 105, § 13; A.S.A. 1947, § 13-1506.
10-4-110. Acts 1955, No. 105, § 13; A.S.A. 1947, § 13-1506.
10-4-111. Acts 1955, No. 105, § 15; 1973, No. 96, § 1; A.S.A. 1947, § 13-1508; Acts 1993, No. 179, § 1; 2001, No. 1038, § 2; 2003, No. 1473, § 20.
10-4-112. Acts 1955, No. 105, § 20; A.S.A. 1947, § 13-1513.
10-4-113. Acts 1955, No. 105, § 22; A.S.A. 1947, § 13-1515.
10-4-114. Acts 1955, No. 105, § 19; 1975, No. 928, § 5; A.S.A. 1947, § 13-1512.
10-4-115. Acts 1955, No. 105, § 14; A.S.A. 1947, § 13-1507; Acts 1987, No. 436, §§ 1-3; 1987, No. 505, §§ 1-3.
10-4-116. Acts 1955, No. 105, § 21; A.S.A. 1947, § 13-1514.
10-4-117. Acts 1983, No. 449, §§ 1-3; 1983, No. 502, §§ 1-3; A.S.A. 1947, §§ 13-1525 — 13-1527.
10-4-118. Acts 1981, No. 221, § 1; 1981, No. 465, § 1; A.S.A. 1947, § 13-1524.
10-4-119. Acts 1987, No. 370, § 1; 1991, No. 247, § 1.
Sections 10-4-111 and 10-4-115 were also amended by Acts 2005, No. 1165, § 1 and No. 906, § 1 respectively, which were subsequently subject to this repeal.
Acts 2005, No. 906, § 1, effective March 16, 2005 amended § 10-4-115(c)(2) as follows:
“(2) After any audit report has been presented to the Legislative Joint Auditing Committee members, that audit report and copies of any documents contained in the working papers of the division shall be open to public inspection, except:
“(A) Documents specifically exempted from disclosure under the Freedom of Information Act of 1967, § 25-19-101 et seq.;
“(B) Unsubstantiated allegations obtained in complying with the provisions of the American Institute of Certified Public Accountants' Statement on Auditing Standards Number 99 or other professional guidelines regarding the detection of fraud; and
“(C) Documents which disclose auditing procedures and techniques as defined in subdivision (c)(3) of this section.”
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