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Entry Category: Law

Aaron v. Cooper

aka: Cooper v. Aaron
Aaron v. Cooper, reversed by the Court of Appeals for the Eighth Circuit and affirmed by the U.S. Supreme Court as Cooper v. Aaron, was the “other shoe dropping” after Brown v. Board of Education of Topeka, Kansas declared school segregation unconstitutional but did not lay out any clear guidelines for how to proceed with desegregation. The Supreme Court’s opinion in Cooper v. Aaron sent a message to segregated school districts nationwide that the Supreme Court would not tolerate attempts to evade or obstruct integration. The intervention of the executive branch in sending federal troops to Little Rock (Pulaski County) underscored the supremacy of the federal Constitution over state law and, arguably, added to the Court’s power and prestige. For …

Act 10 of 1958 [Affidavit Law]

A special session of the Arkansas General Assembly passed Act 10 in 1958 as one of sixteen bills designed to bypass federal desegregation orders stemming from the desegregation of Little Rock Central High School. The measure required state employees to list their political affiliations from the previous five years. Ostensibly, the act would root out subversives and other enemies of the state, but the underlying purpose was to expose National Association for the Advancement of Colored People (NAACP) members on state payrolls so that they could be fired under Act 115, a law that forbade public employment of NAACP members. Pulaski County senator Artie Gregory designed the measure to root out subversives in the state’s educational institutions, but Governor Orval …

Act 112 of 1909

aka: Anti-Nightriding Law
aka: Anti-Whitecapping Law
Act 112 of 1909 was a law designed to curb the practice of nightriding or whitecapping, terms that encompass a range of vigilante practices typically carried out for 1) the intimidation of agricultural or industrial workers, typically by poor whites against African Americans, with the hope of driving them from their place of employment and thus positioning themselves to take over those jobs, or 2) the intimidation of farmers or landowners with the aim of preventing them from selling their crops at a time when the price for such was particularly low, done with the hope of raising the price for these goods. As such acts of vigilantism began to threaten the profits of landowners and industrialists, nightriding was prosecuted …

Act 115 of 1958 [Anti-NAACP Law]

In 1959, the Arkansas General Assembly passed Act 115 as one of sixteen bills designed to bypass federal desegregation orders stemming from the desegregation of Central High School. Act 115 outlawed state employment of National Association for the Advancement of Colored People (NAACP) members. Coupled with Act 10, a law designed to expose NAACP members on state payrolls by requiring state employees to list their political affiliations, Act 115 effectively punished the leaders of the desegregation effort in Little Rock (Pulaski County). Arkansas attorney general Bruce Bennett proposed the bill as part of a package of legislation that would “throw consternation into the ranks” of the NAACP, a group Bennett considered to be subversive. He hoped this package would keep …

Act 1220 of 2003

aka: Childhood Obesity Act
Act 1220 of 2003, which launched comprehensive efforts to curb childhood obesity in Arkansas, established one of the nation’s first statewide, school-focused initiatives to help children reach and maintain a healthy weight. Shaped largely by key legislators, including Senator Hershel Cleveland, with input from state and national public health experts, the act passed through the Arkansas General Assembly with strong support from the House and Senate under the administration of Governor Mike Huckabee. After passage, however, several components of the act faced vocal opposition. Opponents feared the largely unfunded mandates would strain educational and healthcare systems in addition to shaming overweight students. This vocal opposition prompted changes to the act in the years following its passage. Subsequent evaluation of Act …

Act 151 of 1859

aka: Act to Remove the Free Negroes and Mulattos from the State
aka: Arkansas's Free Negro Expulsion Act of 1859
The Arkansas General Assembly passed a bill in February 1859 that banned the residency of free African-American or mixed-race (“mulatto”) people anywhere within the bounds of the state of Arkansas. In 1846, the Statutes of Arkansas had legally defined mulatto as anyone who had one grandparent who was Negro. Free Negroes were categorized as “black” in the 1850 U.S. Census, so historians have adopted the term “free black” to refer to Negroes or mulattoes who were not enslaved. On February 12, 1859, Governor Elias N. Conway, who had supported removal, signed the bill into law, which required such free black people to leave the state by January 1, 1860, or face sale into slavery for a period of one year. …

Act 258 of 1909

aka: Toney Bill to Prevent Lynching
Act 258 of 1909 was a law intended to prevent citizens from engaging in lynching. It was not, strictly speaking, a piece of anti-lynching legislation, as it imposed no punishment for the crime of lynching. Instead, it aimed to expedite trials relating to particular crimes in order to render what would likely be a death penalty verdict to mollify the local population enough that they would not take the law into their own hands. Such a law as Act 258 is indicative of the connection between lynching and the modern death penalty observed by some scholars; as Michael J. Pfeifer noted in his 2011 book, The Roots of Rough Justice: Origins of American Lynching, legislators across the nation “reshaped the …

Act 38 of 1971

Act 38 of 1971, which reorganized sixty state government agencies into thirteen cabinet-level departments, was the culmination of reform efforts that had begun during the administration of Governor Winthrop Rockefeller but were only achieved under Governor Dale Bumpers, who was widely credited with the successful passage of the measure. Bumpers described the act, which was designed to increase the economy and efficiency of state government, as the most vital part of his legislative program. As the first general reorganization of state government in the twentieth century, Act 38 was hailed for simplifying state operations and curbing graft. Prior to Act 38, the governor had little authority to dismiss uncooperative or corrupt agency heads, who served at the pleasure of their …

Act 401 of 1951

aka: Communist Registration Act
Also called the Communist Registration Act, Act 401 was approved in March 1951 during the tenure of the Fifty-eighth Arkansas General Assembly. It was subtitled “An Act to Require Members of Certain Organizations Advocating the Unconstitutional Overthrow of the United States or of the State of Arkansas to Register With the State Police.” Ostensibly directed against members of the Communist Party USA (CPUSA) and affiliated organizations, Act 401 was passed in the context of the Second Red Scare following World War II. Act 401 did not emerge in a political vacuum, nor was this law unprecedented in Arkansas history. Act 401 was consistent with federal, state, and local legislation against “subversive organizations.” The law joined a long line of federal …

Act 710 of 2017

aka: Anti-BDS Law
Act 710 of 2017 prohibits the state from contracting with, or investing in, companies that “boycott Israel.” The law was passed at a time when the BDS movement (boycott, divestment, sanctions) was gaining increasing success internationally, sparking a backlash, especially in the United States, a country with significant military and economic ties to the nation of Israel, as well as a large population of evangelical Christians who believe that American support for Israel is necessary for advancing the Second Coming of Christ. The BDS movement formally originated in 2005 as part of the Palestinian-led resistance to Israel’s occupation of Palestinian territory. The movement was inspired by similar actions taken internationally against the apartheid regime of South Africa and sought to …

Act 910 of 2019

aka: Transformation and Efficiencies Act of 2019
Act 910 of 2019 was a piece of signature legislation for Governor Asa Hutchinson, who sought to reduce the size of Arkansas state government and the number of agency heads reporting directly to the governor. In state government, an agency designated as a “department” is typically headed by a secretary who is appointed by the governor as part of the cabinet. Many of the changes brought about by Act 910 involved departments becoming “divisions,” such as the Arkansas Department of Environmental Quality (ADEQ) becoming the Division of Environmental Quality within the new Department of Energy and Environment. Hutchinson looked to Act 38 of 1971, the last large-scale reorganization of Arkansas state government, which consolidated sixty state government agencies into thirteen. …

Act 911 of 1989

aka: Arkansas Conditional Release Program
  Act 911 of 1989 pertains to the evaluation, commitment, and conditional release of individuals acquitted of a crime when found Not Guilty by Reason of Mental Disease or Defect. The evaluation process, completed by a certified forensic psychologist or psychiatrist, assesses the defendant’s fitness to proceed to trial and, if the defendant is found fit to proceed, mental state at the time of the crime. If the defendant is found not fit to proceed, the proceedings against the defendant are suspended, and the court may commit him/her for detention, care, and treatment at the Arkansas State Hospital (ASH) until restoration of fitness to proceed. Once fit to proceed, a re-evaluation includes an assessment of mental state at the time …

Act 975 of 2015

aka: Religious Freedom Restoration Act
The Arkansas Religious Freedom Restoration Act (SB975 of the 2015 regular legislative session) was passed overwhelmingly by both houses of the Arkansas General Assembly and signed into law as Act 975 by Governor Asa Hutchinson. It closely aligns Arkansas law with the federal Religious Freedom Restoration Act (RFRA) of 1993. Under the legislation, any governmental action in Arkansas that is a “substantial burden” to an individual’s free exercise of religion may only stand if it furthers a “compelling governmental interest” in the “least restrictive” manner possible. Like the federal RFRA, the Arkansas RFRA was meant to return to the “balancing test” established by the U.S. Supreme Court in Sherbert v. Verner (1963) but overturned in the 1990 Employment Division v. …

Adkisson, Richard B.

Richard B. Adkisson was a prominent figure in the Arkansas legal community in the latter part of the twentieth century. He worked as both a prosecutor and a judge, and he served as chief justice of the Arkansas Supreme Court at the end of his career. Richard Blanks Adkisson was born on October 12, 1932, to Sam E. Adkisson and Kathleen Blanks Adkisson of Mount Vernon (Faulkner County). He received his early education in the local public schools of Mount Vernon, Conway (Faulkner County), and Russellville (Pope County) before serving in the U.S. Air Force from January 1951 to July 1954. Following his discharge from the air force, he studied at the University of Arkansas (UA) in Fayetteville (Washington County), …

Adverse Possession

Cornell Law School defines adverse possession as “a doctrine under which a person in possession of land owned by someone else may acquire valid title to it, so long as certain common law requirements are met, and the adverse possessor is in possession for a sufficient period of time, as defined by a statute of limitations.” Establishing or settling a title to certain real property (generally fixed property like land and buildings) often requires meeting all of certain specific factual requirements. That certainly is the case in Arkansas when the method for settling a title is application of the concept of adverse possession. Adverse possession cases often involve boundary line disputes or encroachments. The list of requirements for establishing title …

Alamo, Tony

aka: Tony Alamo Christian Ministries
Tony Alamo was a well-known evangelist who, after a radical conversion to Christianity, founded what is now called Tony Alamo Christian Ministries with his wife, Susan, later establishing its headquarters in Dyer (Crawford County). Widely regarded as a cult, Tony Alamo Christian Ministries was at the center of a number of lawsuits and government actions, and its leader was jailed on a variety of charges, including income tax evasion, the theft of his late wife’s body, and taking underage girls across state lines for sex. Much of the information on Alamo’s early, pre-conversion life is spurious at best, on account of Alamo’s constant exaggerations of his importance and/or sinfulness. He was born Bernie Lazar Hoffman on September 20, 1934, in …

Albert Krantz v. City of Fort Smith

aka: Krantz v. City of Fort Smith
Albert Krantz v. City of Fort Smith was a 1998 decision by the Eighth Circuit Court of Appeals concerning the distribution and posting of flyers and leaflets. In a ruling informed by the First Amendment’s protection of freedom of expression, the Court of Appeals deemed unconstitutional town ordinances enacted by Alma (Crawford County), Dyer (Crawford County), Fort Smith (Sebastian County), and Van Buren (Crawford County) prohibiting the leafletting of vehicles parked in public spaces. The case originated with the arrests of Albert Krantz and other members of the Twentieth Century Holiness Tabernacle Church after they left religious leaflets under the windshield wipers of vehicles parked in public parking areas in Alma, Dyer, Fort Smith, and Van Buren in the early …

Alderson, Edwin Boyd Jr.

Edwin Alderson Jr. became a prominent lawyer, jurist, and businessman in Arkansas in the late twentieth century. A lifelong booster of his hometown of El Dorado (Union County), he was also an entrepreneur and philanthropist. Edwin Boyd Alderson Jr. was born on May 16, 1940, to Edwin Boyd Alderson and Jewell Sample Murphy Alderson. The couple’s oldest son, he was a sixth-generation resident of Union County. After graduating from El Dorado High School in 1958, Alderson earned a bachelor’s degree in philosophy from the University of the South in Sewanee, Tennessee, in 1962. He did postgraduate study in philosophy for a year at the University of Georgia before moving to the University of Arkansas (UA) in Fayetteville (Washington County), where …

Allwhite, Louis (Lynching of)

Louis Allwhite, a white man, was lynched just outside of Newport (Jackson County) on December 31, 1904, for having allegedly participated, with his son, in the rape and murder of two women on Christmas Day. The incident is particularly indicative of the brazenness of lynch mobs and how their violence was abetted by local law enforcement officials, who typically ruled that the victim of a lynching died at the hands of people “unknown” even when the act was carried out in broad daylight. At the time of the murder, Louis Allwhite was forty-three years old and Newton Allwhite nineteen. In the 1900 census, the Allwhite family is recorded as living in Big Bottom Township of neighboring Independence County, the family …

Altheimer, Benjamin Joseph, Sr.

Benjamin Joseph Altheimer Sr. was a lawyer and philanthropist who was known as a “real trailblazer” in promoting agricultural research and education in Arkansas. He created the Ben J. Altheimer Foundation, which has provided funding for civic, legal, and agricultural endeavors. Ben J. Altheimer was born on September 30, 1877, in Pine Bluff (Jefferson County), the only son of Joseph and Matilda Josephat Altheimer. He had one sister. His parents were German–Jewish immigrants who were members of Pine Bluff’s Congregation Anshe Emeth. Joseph’s brother Louis had brought him to Pine Bluff, where he had established and operated a mercantile store. The two brothers became land developers and, together, founded the town of Altheimer (Jefferson County). Ben Altheimer was educated at …

Amendment 33

Amendment 33 was the first of three constitutional amendments ratified by voters in the decade after the beginning of World War II to try to curb political interference with large government agencies and institutions. It prohibited the governor and the Arkansas General Assembly from diminishing the powers of state agencies and institutions, as well as from interfering with their governing boards by dismissing members before their terms expired or increasing or reducing the membership of the boards. The amendment, ratified in 1942, followed Governor Homer M. Adkins’s purging of the board of the University of Arkansas (UA) in Fayetteville (Washington County) in order to fire the university’s president J. William Fulbright, who was the son of a political foe of …

Amendment 44

aka: Interposition Amendment
On November 6, 1956, Arkansans voted to adopt an amendment to the state constitution that would allow Arkansas law to supersede federal law. The “interposition” amendment, as it was called, was in response to the looming integration of Arkansas schools. Similar amendments were adopted across the South after the 1954 Brown v. Board of Education of Topeka, Kansas decision that declared public school segregation unconstitutional. Although the idea of interposition gained popularity in 1954, the precedence for the argument can be traced back to the Virginia and Kentucky Resolutions put forth by James Madison and Thomas Jefferson in 1798 and 1799. James D. “Justice Jim” Johnson, an Arkansas politician from Crossett (Ashley County), first presented the idea of an interposition …

Amendment 59

aka: Taxation Amendment
Amendment 59 was an amendment to the Arkansas Constitution, ratified by voters overwhelmingly in 1980, that overhauled the system of valuing and taxing private property. It quickly became known for its bewildering complexity—an Arkansas Supreme Court opinion called it “the Godzilla of constitutional amendments”—and for its damaging effect on the financing of public schools. The amendment and its various interpretations had a major role in the long legislative and judicial battles over school reform and tax reform (as with the court cases Jim DuPree v. Alma School District No. 30 and Lake View School District No. 25 v. Huckabee). The valuing of private property, both real and personal, had long been a divisive issue, owing to the property tax’s role …

Amendments 19 and 20

aka: Futrell Amendments
Amendments 19 and 20 to the Arkansas Constitution, which are commonly referred to as the Futrell Amendments, sharply restricted the ability of the legislature to levy taxes, spend the funds, and incur debt. Ratified in the general election in 1934, the amendments went beyond the laws of any other state in limiting the fiscal powers of the legislature and were supposed to guarantee austere and limited government for posterity. The restrictions on borrowing stated in Amendment 20, which required a statewide popular vote before the state could borrow money for public improvements, were loosened in 1986 by Amendment 65, after the Arkansas Supreme Court handed down a strict interpretation that seemed to outlaw what were known as “revenue bonds,” which the …

Anti-miscegenation Laws

Anti-miscegenation laws were edicts that made it unlawful for African Americans and white people to marry or engage each other in intimate relationships. The measures first appeared in the United States in colonial times and had two functions. First, the laws helped maintain the racial caste system necessary for the expansion of slavery and the idea of white supremacy. If white masters took slave women as lovers and fathered children by them, anti-miscegenation laws ensured that the children remained slaves because the illicit nature of the relationships left biracial children with none of their father’s free status. Second, anti-miscegenation statutes gave white men greater power to control the sexual choices of white women. In the colonial period, white patriarchs used …

Arcene, James

James Arcene, a Cherokee man, was sentenced to death for a crime he committed years before. While aspects of his short life are shrouded in legend, he was known to be sentenced to death after his conviction for a robbery and murder he had committed when he was approximately ten years old, making him, if this story is true, the youngest person on record to have committed a crime for which he later received the death penalty. Arcene’s fellow defendant was William Parchmeal. James Arcene is believed to have been born in 1862. Virtually nothing is known about his youth. The basic facts of the crime as established at the trial and afterward were comparatively straightforward, with it being determined …

Arkadelphia Lynching of 1879

aka: Lynching of Daniels Family
In late January 1879, Ben Daniels and two of his sons—who were accused of robbery, arson, and assault—were lynched in Arkadelphia (Clark County). There is some confusion as to the actual date of the lynching. A January 31 report in the Arkansas Gazette said only that it had happened several days previous. The Cincinnati Daily Star reported that it took place on Sunday night, which would have been January 26. The Cincinnati Enquirer, however, reported that the lynching occurred on Friday, January 24. At the time of the 1870 census (nine years before the incident), thirty-three-year-old Benjamin (Ben) Daniels was living in Manchester Township of Clark County with his wife, Betsy, and eight children. His older sons were Charles (thirteen …

Arkansas “Scottsboro” Case

aka: Bubbles Clayton and James X. Caruthers (Trial and Execution of)
aka: Caruthers, James X., and Bubbles Clayton (Trial and Execution of)
The trial and conviction of African-American farm laborers Bubbles Clayton and James X. Caruthers for the rape of a white woman, Virgie Terry, in Mississippi County drew national attention to the Arkansas criminal justice system and became widely known as the Arkansas “Scottsboro” Case. Clayton, age twenty-one, and Caruthers, age nineteen, were arrested at Blytheville (Mississippi County) in January 1935 and charged as suspects in the armed robberies of couples in parked cars. Their arrest followed an incident in which Sheriff Clarence Wilson was injured in an attempted robbery while in a parked car near the Blytheville country club. Taken from the county jail by authorities on pretense of protection from mob violence, the two men were beaten with rubber …

Arkansas Bar Association

The Arkansas Bar Association, established in 1898, is a voluntary bar association with over 5,100 attorney members as of June 2007. For over a century, the association has been enhancing the lives of Arkansas citizens, the operation of the state’s judicial system, reform of state laws, and the professionalism of lawyers. Prior to 1898, there were efforts to form a state bar association, including a meeting of nineteen lawyers in 1837 to form a bar association for Arkansas lawyers, but none lasted. When the current association was founded in 1898, U. M. Rose was elected its first president. Rose also served as president of the American Bar Association in 1901, and he was later honored as one of the two …

Arkansas Cannon, Seizure of

aka: United States v. Six Boxes of Arms
This court case involved the seizure of a cannon in the North intended for a state in the South on the cusp of secession and, thereby, epitomized the political and military tensions that characterized the final months of sectional breakdown prior to the Civil War. The decision rendered in this case also established an important legal precedent in relation to lawful seizure of property and the retention of legal ownership with war on the horizon. On February 15, 1861, William J. Syms and Samuel R. Syms of the New York City munitions supply firm of W. J. Syms and Brother contracted with the State of Arkansas for an order of munitions to be delivered in two parts in early April. …

Arkansas Civil Rights Act of 1993

aka: Act 962 of 1993
The Arkansas Civil Rights Act (ACRA) was the first civil rights act in Arkansas covering discrimination based on race, religion, national origin, gender, or the presence of any sensory, physical, or mental disability. The passing of this act, Act 962 of 1993, was the culmination of the work of the Governors’ Task Force on Civil Rights, which was formed in 1991 by Governor Bill Clinton. The legislation was sponsored in the Arkansas Senate by Senator Bill Lewellen. In the early 1990s, most Arkansans reportedly did not feel that it was necessary to have a civil rights bill. However, Arkansas was one of only a few states at the time lacking such a law. Consensus was that the bill was passed …

Arkansas Court of Appeals

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 Department of Corrections

The umbrella entity of the Arkansas Department of Corrections, created by Act 910 of 2019, is composed of over 6,000 employees within the following: the Division of Correction (formerly the Arkansas Department of Correction), the Division of Community Correction (formerly Arkansas Department of Community Correction), the Corrections School System (Arkansas Correctional School District and Riverside Vocational Technical School), and the Office of the Criminal Detention Facility Review Coordinator, along with the administrative functions of the Criminal Detention Facility Review Committees, Parole Board, Sentencing Commission; and State Council for the Interstate Commission for Adult Offender Supervision. The Division of Correction (ADC) enforces the court-mandated sentences for people convicted of crimes at a variety of prison facilities located in twelve counties across …

Arkansas Division of Community Correction (ADCC)

The Arkansas Division of Community Correction (ADCC) oversees the state’s non-traditional correction programs, such as probation and parole, as well as community correction centers that offer drug/alcohol treatment and vocational programs. ADCC’s mission is “To promote public safety and a crime-free lifestyle by providing cost-effective community-based sanctions, and enforcing state laws and court mandates in the supervision and treatment of adult offenders.” ADCC was originally named the Arkansas Department of Community Punishment, which was created by Acts 548 and 549 of 1993. The act noted that “the ever increasing numbers of offenders in traditional penitentiaries” brought “added fiscal pressures on state government” and thus sought to bring the cost down “through the use of community punishment programs and non-traditional facilities” …

Arkansas Freedom of Information Act

aka: Freedom of Information Act
aka: FOIA
The Arkansas Freedom of Information Act (FOIA), signed into law by Governor Winthrop Rockefeller on February 14, 1967, is generally considered one of the strongest and best models for open government by investigative reporters and others who research public records for various purposes. The intent of the FOIA is to keep government business and government records open and accessible to the people of Arkansas. The Arkansas FOIA has been called “the people’s law” in that it provides the citizens of Arkansas open access to the conduct of the public’s business at every level of government, as well as ready access to public records on file with a host of custodians for those records in county courthouses, city halls, public schools, …

Arkansas Highway Police

The Arkansas Highway Police is the oldest statewide law enforcement agency in Arkansas and serves as the law enforcement branch of the Arkansas Department of Transportation. The duties of the agency have changed over time, but the emphasis remains on protection of the state’s highway and transportation system. The Highway Police is overseen by an agency director with the rank of chief. The chief serves at the pleasure of the director of the Arkansas Department of Transportation. The Highway Police’s main headquarters are located in Little Rock (Pulaski County) next to the central office of the Department of Transportation. The Highway Police is divided into five districts, each of which is commanded by an officer with the rank of captain. …

Arkansas Law Review

The Arkansas Law Review is a student-edited law journal that publishes scholarly articles on state and national legal issues. Affiliated with the University of Arkansas (UA) School of Law in Fayetteville (Washington County), the journal is published four times each year by the nonprofit Arkansas Law Review, Inc. Each issue contains articles authored by legal scholars or practicing attorneys, as well as student-authored comments and notes on recent legal developments. The Arkansas Law Review published its first issue in January 1947, replacing the University of Arkansas Law School Bulletin, which had been published intermittently since 1929. Dean Robert A. Leflar of the UA School of Law was instrumental in the establishment of the journal. From its inception until the late …

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 …