(1) The Legislative Auditor shall audit prosecuting attorneys in the State of Arkansas.
(2) 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.
(3) The financial statements shall consist of the following: A balance sheet;
(4) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances); and
(5) Notes to the financial statements.
(6) The report shall include as supplemental information a schedule of capital assets, including: Land;
(7) Buildings; and
(8) Equipment.