Arkansas Administrative Code
Agency 004 - DEPARTMENT OF CORRECTIONS
Rule 004.00.20-053 - AR 105 Audits
Current through Register Vol. 49, No. 9, September, 2024
I. POLICY:
Each unit/center and program under the jurisdiction of the division that maintains books and/or records shall be subject to audit by the Department's Business Division Staff, Compliance Division, the Legislative Joint Audit Committee of the State of Arkansas and/or the United States Government.
II. EXPLANATION:
To ensure that units/centers and programs are accountable for actions by the creation and maintenance of books and/or records that, under audit, will display compliance with guidelines, procedures, rules and laws of the Department of Correction the State of Arkansas, and/or the United States Government.
Board Approval Date: 12/05/86
Effective Date: 12/09/86
