§ 14-15-101 - Audit of accounts after expiration of term. - Arkansas Statutes

14-15-101. Audit of accounts after expiration of term.

When the term of any sheriff and ex officio collector or a county collector or county treasurer or any county official required by law to make bond expires, the county judge shall, within ten (10) days, employ a reputable public accountant or a qualified Division of Legislative Audit employee to audit the account of the retiring official and ascertain the amount due the county, state, and other funds. However, this audit shall not be made if the county judge of the county affected decides that the audit is unnecessary.