§ 10-4-417 - Presentation and filing of audit reports. - Arkansas Statutes

10-4-417. Presentation and filing of audit reports.

(a) All audit reports prepared by the Division of Legislative Audit and any audit report required to be filed with the Legislative Auditor or the Division of Legislative Audit shall be presented to the Legislative Joint Auditing Committee or a standing committee thereof.

(b) Copies of all audit reports prepared by the Division of Legislative Audit, and any audit report required to be filed with the Legislative Auditor or the Division of Legislative Audit shall be presented on the website of the Division of Legislative Audit in a manner suitable for downloading and printing.

(c) All final reports shall be open to public inspection after presentation to the Legislative Joint Auditing Committee or after being approved for early release by the cochairs of the Legislative Joint Auditing Committee.

(d) (1) The governing body and executive official of an entity of the state or political subdivision of the state shall receive a copy of the entity's audit report prior to presentation to the Legislative Joint Auditing Committee.

(2) Until the reports are presented to the Legislative Joint Auditing Committee or approved for early release by the Legislative Joint Auditing Committee cochairs, the reports are not considered public information.