Arkansas § 14-86-2003 - Scope of examination.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-86-2003 — Scope of examination., with citation guidance and answers to common questions.
§ 14-86-2003. Scope of examination.
The Secretary of the Department of Finance and Administration or any auditors appointed by him or her 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. The secretary shall have access to all records, books, accounts, papers, and documents concerning the district undergoing such an audit. The secretary is also authorized to: Examine, under oath, any officer, assistant, clerk, or other person touching the matters he or she may be authorized to inquire and examine; and Summon and, by attachment, compel the attendance of any person to testify, under oath, before him or her in relation to the affairs of the district. The failure or refusal of any person to appear before the secretary or to deliver to him or her any books, records, or other documents shall subject the person to a fine of twenty-five dollars ($25.00) for each day the person refuses or fails to comply with the request.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-86-2003
What does Arkansas Code of 1987 Annotated § 14-86-2003 cover?
Section 14-86-2003 ("Scope of examination.") 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 § 14-86-2003?
A common citation format is "Arkansas Code of 1987 Annotated § 14-86-2003" (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 § 14-86-2003 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.