Arkansas Legislative Audit

Arkansas Legislative Audit (ALA) examines the books and records of state agencies and political subdivisions to report on their financial condition and compliance with law. Established in 1953 by the Arkansas General Assembly, ALA is an agency located within the legislative branch of Arkansas state government, reporting to the forty-four-member Legislative Joint Auditing Committee (LJAC), a legislative committee composed of both senators and state representatives. Originally, ALA was created to audit state agencies and institutions. In 1969, overriding Governor Winthrop Rockefeller’s veto, the legislature enacted a law transferring authority to audit counties, municipalities, and school districts from the executive branch to ALA.

ALA conducts over 1,000 engagements annually, including audits, special reports, and investigative reports. These engagements examine the state’s constitutional officers, state agencies in the executive and judicial branches of government, counties, municipalities, prosecuting attorneys, school districts, institutions of higher education, and other entities. Upon the completion of an engagement, a report is prepared and presented to the LJAC. These reports may include recommendations designed to improve the management of public funds. Reports can be referred to federal or state law enforcement agencies, prosecuting attorneys, regulatory agencies, or others for required action. Completed audits and other reports are available to the public free of charge at ALA’s website.

ALA is expected to maintain independence and to refrain from partisanship. ALA does not audit other agencies in the legislative branch of government, and its employees must refrain from political activity or other involvement with state agencies and political subdivisions that might call ALA’s independence into question.

ALA is directed and administered by the legislative auditor, an official selected by LJAC and confirmed by both houses of the legislature. Since its creation in 1953, three individuals have served as legislative auditor: Orvel M. Johnson (1953–1979), Charles L. Robinson (1979–2007), and Roger A. Norman (2007–). Approximately 275 staff members are employed by ALA. The majority of its auditors are licensed as certified public accountants; ALA also employs attorneys, information technology staff, and support staff. ALA maintains offices at the Arkansas State Capitol in Little Rock (Pulaski County) and around the state of Arkansas.

For additional information:
Arkansas Code §§ 10-3-401 to -411, 10-4-401 to -428.

Arkansas Legislative Audit. Legislative Joint Auditing Committee Handbook 2019–2020. N.p.: n.d.

Arkansas Legislative Audit. (accessed September 11, 2019).

Steinmetz, Tucker. “After Transfer of Audits.” Arkansas Democrat, September 27, 1970, p. 1D.

Frank Arey
Little Rock, Arkansas


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