Entries - Entry Category: Courts and Organizations - Starting with A

The Arkansas Court of Appeals (ACA) serves the state as its intermediate appellate court. For a large number of cases, however, it functions as the final court of review. Parties to lawsuits in Arkansas do not have a right to appeal beyond the Court of Appeals, and the Arkansas Supreme Court generally hears only appeals raising unique questions of law. Thus, for most cases in which the law is settled, the Court of Appeals serves as the parties’ only opportunity for review of lower court decisions. The ACA is composed of twelve judges and primarily hears appeals from Arkansas Circuit Courts and the Arkansas Workers’ Compensation Commission. Created by constitutional amendment in 1978, the Court of Appeals was established to …

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 …