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HB 1042

AN ACT FOR ARKANSAS LEGISLATIVE AUDIT OF THE LEGISLATIVE JOINT AUDITING COMMITTEE APPROPRIATION FOR THE 2026-2027 FISCAL YEAR.

2026 Fiscal Session

Allocates and authorizes a 2026-2027 budget and staffing for the Arkansas Legislative Audit to operate for the Legislative Joint Auditing Committee, starting July 1, 2026.

Notification that HB1042 is now Act 43
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WeVote Research Nonpartisan
Bill Summary · HB 1042

Summary: HB 1042 (2026 Session, Arkansas) – Legislative Audit of the Legislative Joint Auditing Committee

This bill appropriates funds for personal services and operating expenses to the Arkansas Legislative Audit of the Legislative Joint Auditing Committee for the 2026-2027 fiscal year, and sets the authorized staffing and budget framework.

1) Purpose and Intent

  • Establishes the appropriation and authorization for the Arkansas Legislative Audit (the auditing agency) to operate specifically for the Legislative Joint Auditing Committee during the fiscal year ending June 30, 2027.
  • Declares emergency status to ensure the appropriation is effective starting July 1, 2026, facilitating uninterrupted agency operation.

2) Key Provisions and Changes

A. Regular Salaries – Operations (Staffing Authorizations)

  • Creates a maximum staffing table for the 2026-2027 fiscal year, detailing the number of regular employees by job class and the associated fiscal year ceiling.
  • Notable positions include:
    • Legislative Auditor: 1 position (Exe04)
    • Assistant Legislative Auditor: 1 position (Exe03)
    • Deputy Legislative Auditors: 6 (Exe03)
    • Legal Counsel: 1 (Exe03)
    • Audit Manager: 5 (Specl) – supervisory roles
    • Field Audit Supervisors: 22 (Specl)
    • Senior Auditors: 53 (Specla)
    • Staff Auditors: 187 (Specl06)
    • Editorial and Administrative staff: Editor (1), Administrative Services Manager (1), Administrative Assistants (4), Administrative Services Specialists (6)
    • IT Security Officer: 1
    • Assistant Network Administrators: 3
    • Application Systems Analysts: 2
    • Senior Network Services Specialist: 2
  • Total maximum regular employees: 296

B. Extra Help – Operations

  • Authorizes up to 10 temporary/part-time employees (extra help) for the 2026-2027 fiscal year.
  • Pay for extra help must conform to the Uniform Classification and Compensation Act or the act's provisions for the appropriate classification.

C. Appropriation – Operations (Budget)

  • Regular Salaries: $34,265,727
  • Extra Help: $230,400
  • Personal Services Matching: $10,267,305
  • Maintenance & General Operation (Other Operating Costs):
    • Operating Expense: $3,914,400
    • Conference & Travel: $343,000
    • Professional Fees: $760,000
    • Capital Outlay: $200,000
    • Data Processing: $0
  • Total Amount Appropriated: $49,980,832

D. Compliance and Budgetary Controls

  • Funds must be disbursed in accordance with the appropriation and applicable state fiscal laws and regulations (Procurement Law, GAB Procedures, Revenue Stabilization Law, Regular Salary Procedures, etc.).

E. Legislative Intent

  • Funds must be used in alignment with the reasons stated for the act, as reflected in budget manuals, agency requests, executive recommendations, and legislative recommendations.

F. Effective Date and Emergency Clause

  • Declares an emergency to make the act effective on July 1, 2026, ensuring immediate operation without delay.
  • The emergency clause allows the act to be in force for the 2026-2027 fiscal year.

3) Who/What is Affected

  • Arkansas Legislative Audit (the agency) and its ability to operate on behalf of the Legislative Joint Auditing Committee.
  • Administrative, legal, auditing, IT, and support staff positions within the agency (as enumerated) and related budgeting for salaries and operating expenses.
  • The funding foundation for the agency’s personnel costs, operating costs, and related services for 2026-2027.

4) Procedural/Timeline Aspects

  • Fiscal Year Covered: July 1, 2026 – June 30, 2027.
  • Immediate effective date due to emergency clause: July 1, 2026.
  • Regular appropriation process and compliance with standard state procurement and budgeting laws.

5) Summary Assessment

  • This bill is a targeted appropriation act to fund the Arkansas Legislative Audit’s operations for the Legislative Joint Auditing Committee for the 2026-2027 fiscal year.
  • It provides specific headcount limits, a defined salary budget, and operating line items to support auditing, legal counsel, IT, and administrative functions.
  • The emergency clause ensures no gap in funding, enabling continuous agency function starting July 2026.

Compiled from official sources — confirm details with the bill’s official record.

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