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ARKANSAS STATUTES AND CODES

§ 9-32-205 - Annual performance audits.

9-32-205. Annual performance audits.

(a) The Senate Interim Committee on Children and Youth shall conduct annual performance audits of the Division of Youth Services of the Department of Human Services, the Division of Mental Health Services of the Department of Human Services, and the Division of Children and Family Services of the Department of Human Services.

(b) To establish performance auditing standards, the Senate Interim Committee on Children and Youth shall use for guidance the Standards for Audit of Governmental Organizations, Programs, Activities and Functions (revised), published by the United States General Accounting Office.

(c) The performance audits shall contain, but not be limited to, a complete assessment of the compliance of the Division of Youth Services, the Division of Mental Health Services, and the Division of Children and Family Services with state and federal regulations and with the terms and conditions of the court-ordered settlement agreement.

(d) To conduct the performance audit, the Senate Interim Committee on Children and Youth may utilize surveys, client interviews, and other research methodology that it deems necessary.

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