AR HB1021

Appropriates $40,419,203 to the Division of Legislative Audit of the Legislative Joint Auditing Committee for fiscal year 2014-2015, payable from the State Central Services Fund.

Authorizes a maximum of 290 employees across 18 position classifications, including 1 Legislative Auditor at $181,785 annually, plus supporting audit, administrative, and technical staff.

Allocates funds as follows: $27,717,849 for regular salaries, $7,483,954 for personal services matching, $3,914,400 for operating expenses, $343,000 for conferences and travel, $760,000 for professional fees, and $200,000 for capital outlay.

Grants the Legislative Auditor authority to transfer appropriations between line items with Legislative Council or Joint Budget Committee review, except for the Regular Salaries line item.

Permits Division employees to receive cost-of-living increases matching other state employees and allows salary increases up to 20% above maximum rates for up to one-third of positions with approval from the Arkansas Legislative Council or Joint Budget Committee.