Arkansas § 10-4-414 - Audits of prosecuting attorneys.
Full text of Arkansas Arkansas Code of 1987 Annotated § 10-4-414 — Audits of prosecuting attorneys., with citation guidance and answers to common questions.
§ 10-4-414. Audits of prosecuting attorneys.
The Legislative Auditor shall audit prosecuting attorneys in the State of Arkansas. Regulatory Basis. 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. The financial statements shall consist of the following: A balance sheet; A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and Notes to the financial statements. The report shall include as supplemental information a schedule of capital assets, including: Land; Buildings; and Equipment.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 10-4-414
What does Arkansas Code of 1987 Annotated § 10-4-414 cover?
Section 10-4-414 ("Audits of prosecuting attorneys.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 10-4-414?
A common citation format is "Arkansas Code of 1987 Annotated § 10-4-414" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 10-4-414 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.