When the term of any sheriff and ex officio collector or a county collector or county treasurer or any county official required by law to make bond expires, within ten (10) days the county judge shall employ a reputable public accountant or a qualified Division of Legislative Audit employee to audit the account of the retiring official and ascertain the amount due the county, state, and other funds. However, this audit shall not be made if the county judge of the county affected decides that the audit is unnecessary.
Ark. Code Ann. § 14-15-101
Audit of accounts after expiration of term
Acts 1927, No. 85, § 3; Pope's Dig., § 10442; A.S.A. 1947, § 12-235.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.