AR SB363

Amends Arkansas Code § 10-4-419(a)-(c) to modify reporting requirements for the Legislative Auditor when audit reports reflect improper financial practices or fiscal record inadequacies.

Requires the Legislative Auditor to report findings of improper practices to the appropriate executive officials, governing bodies, and adds the Attorney General to recipients of reports related to state entities.

Mandates the Legislative Auditor promptly report in writing evidence of unauthorized disbursements or unaccounted-for funds or property to the county prosecuting attorney, Governor, Attorney General, appropriate executive officials, and the governing body.

Requires the Legislative Auditor to notify and cooperate with the appropriate prosecuting attorney and Attorney General on all matters appearing to involve criminal offenses.

Permits the Legislative Auditor to cooperate in investigations by prosecuting attorneys, the Attorney General, Arkansas State Police, or other state or federal law enforcement agencies upon request and approval of the Legislative Joint Auditing Committee cochairs.