HB1559 Summary

• Repeals Arkansas Code § 19-4-105 and creates a new Office of Internal Audit within the Department of Inspector General with expanded authority over executive branch entities.

• Grants the Office of Internal Audit subpoena power to compel testimony and document production, with enforcement through circuit court contempt proceedings for non-compliance.

• Establishes uniform auditing standards requiring all executive branch departments with internal audit functions to adhere to the International Professional Practices Framework of the Institute of Internal Auditors and obtain external quality assurance reviews.

• Requires the Office of Internal Audit to conduct annual reviews of the Arkansas Department of Transportation and report results to the Legislative Council by October 1 each year, with the first report due October 1, 2023.

• Exempts internal audit working papers and preliminary drafts from Freedom of Information Act disclosure, but makes final audit reports public after distribution to the Secretary of Inspector General, Governor, Arkansas Legislative Audit, and the audited entity.