§ 14-86-2003 - Scope of examination. - Arkansas Statutes

14-86-2003. Scope of examination.

(a) (1) The Director of the Department of Finance and Administration or any auditors appointed by him shall have power to make a thorough examination into the affairs of a district specified in 14-86-2001 when called upon by the county judge.

(2) (A) The director shall have access to all records, books, accounts, papers, and documents concerning the district undergoing such an audit.

(B) The director is also authorized to:

(i) Examine, under oath, any officer, assistant, clerk, or other person touching the matters he may be authorized to inquire and examine; and

(ii) Summon and, by attachment, compel the attendance of any person to testify, under oath, before him in relation to the affairs of the district.

(b) The failure or refusal of any person to appear before the director or to deliver to him any books, records, or other documents shall subject the person to a fine of twenty-five dollars ($25.00) for each day he refuses or fails to comply with the request.