The Arkansas General Assembly created the Legislative Joint Auditing Committee in 1953 as a joint interim committee to provide guidance and accountability standards to state government. The Legislative Joint Auditing Committee provides for the auditing of entities of the state and political subdivisions to furnish the General Assembly with information vital to the discharge of its constitutional duties. The Committee co-chairs assign members to three standing committees for the purpose of reviewing audit reports: the Committee for State Agencies, the Committee for Educational Institutions, and the Committee for Counties and Municipalities.
Financial, performance, and compliance audits, assessments, and special reports are presented to the Legislative Joint Auditing Committee on the second Friday and preceding Thursday of each month. Any reports disclosing unauthorized disbursements or unaccounted for funds or property are referred to the appropriate prosecuting attorney for further action.
The Legislative Joint Auditing Committee, through Legislative Audit, provides impartial auditing of state and local government entities independent of the executive branch of state government.
The Committee meets on a monthly basis to review various financial and compliance audits of governmental entities prepared by Legislative Audit and private certified public accountants.
The Legislative Joint Auditing Committee is composed of 36 regular members and up to 8 ex-officio members of the General Assembly.
- 16 Senators
- 20 Representatives
- Ex-officio officers:
- Speaker of the House
- President Pro Tempore of the Senate
- Immediate past Co-Chairmen of the Legislative Joint Auditing Committee
- Co-Chairmen of Legislative Council
- Vice Co-Chairmen of Legislative Council