(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. 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. 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. Acts 2005, No. 2201, § 7.
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