Arkansas Legislative Audit

What Arkansas Legislative Audit does

Arkansas Legislative Audit (ALA) is a state government audit agency operating under the Legislative branch of Arkansas state government and the authority of the Legislative Joint Auditing Committee, created by the Arkansas General Assembly in 1953. The organization conducts annual financial audits, compliance audits, performance audits, information systems audits, and special investigative reports for Arkansas state agencies, counties, municipalities, school districts, charter schools, educational service cooperatives, higher education institutions, and other special purpose districts (e.g., water and waste districts). Per its mandate, ALA annually issues over 1,000 audits, reviews, and special reports.

ALA's service catalog comprises Financial Audits, Audit Reviews, Special Reports, the Annual Comprehensive Financial Report (ACFR), the Statewide Single Audit Report, Educational Institutions Audits, County and Municipal Audits, State Agency Audits, Information Systems Audits, Investigative Reports, and Performance Reviews. A public Report Search Portal provides filtered access to published audit documents. Operational divisions are organized around entity type — State Agencies, Counties and Municipalities, Educational Institutions, Information Systems, and Investigations — each led by a Deputy or Assistant Legislative Auditor.

ALA operates under a non-fee statutory mandate funded through state government appropriations, and its location within the Legislative branch provides organizational independence recognized under Government Auditing Standards. It is a member of the AICPA Government Audit Quality Center and undergoes external peer review every three years under the NSAA External Peer Review Program. The current Legislative Auditor is Kevin William White, JD, CPA. ALA is not a privately owned or investable entity; it is a government organization with a single-state geographic scope (Arkansas, USA).

Name

Arkansas Legislative Audit

Legal name

Arkansas Legislative Audit

Website

https://arklegaudit.gov

Company type

Private

Founded year

1953

Operating status

Operating

Headcount range

51–100 employees

Short description

Arkansas Legislative Audit (ALA) is a state government agency that annually issues over 1,000 financial audits, compliance reviews, and special reports for Arkansas state agencies, counties, municipalities, school districts, and other governmental entities under the Legislative Joint Auditing Committee.

Ownership category

akta.pro rank

Product category

Government Auditing Services

NAICS

Public Finance Activities (921130), Executive and Legislative Offices, Combined (92114)

SIC

Services-Engineering, Accounting, Research, Management (8700)

akta.pro primary industry

Financial Risk, Controls & Audit (Public Sector) (BPAIAEAH)

akta.pro secondary industry

State Legislature/Regional Assembly Administration (BPAIABAB)

Keywords

• Government audit services
• Financial statement audits
• Compliance auditing
• Performance audit reviews
• Single audit reporting

Headquarters

HQ city

Little Rock

HQ country

United States

HQ region

North America

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Others

Distribution channels1 record

Marketing channels1 record

Core offering

Arkansas Legislative Audit provides independent financial audits, compliance audits, performance reviews, information systems audits, and special/investigative reports for Arkansas state agencies, school districts, counties, municipalities, and other political subdivisions. Under the authority of the Legislative Joint Auditing Committee, it annually issues more than 1,000 financial audits, reviews, and special reports at no charge to audited entities. It also produces the Statewide Single Audit Report under the Single Audit Act and the Annual Comprehensive Financial Report for the State of Arkansas.

Product overview

Arkansas Legislative Audit operates as a single unified audit service offering rather than a platform-with-modules architecture. The organization delivers financial audits, reviews, and special reports for over 1,000 governmental entities annually across Arkansas, including school districts, counties, municipalities, state agencies, and educational institutions. The core offerings include annual financial audits, the Statewide Single Audit Report, the Annual Comprehensive Financial Report, information systems audits, and investigative reports. All services are delivered under the Legislative Joint Auditing Committee with organizational independence within the Legislative branch. A public report search portal enables citizens to access published audit documents.

Differentiator

Problem solved

Functional benefit

Products and services

• Financial Audits Annual financial audits of state and local government entities in Arkansas (state agencies, school districts, counties, cities, towns, and political subdivisions), conducted under Government Auditing Standards with organizational independence recognized within the Legislative branch.
• Compliance Audits and Reviews Compliance audits and review-level examinations providing limited assurance on the accuracy of reported financial information and compliance with applicable requirements for Arkansas governmental entities.
• Special and Investigative Reports Targeted audit and investigative reports addressing specific concerns such as unauthorized disbursements, unaccounted funds, fraud, waste, abuse, or financial misconduct; referred to appropriate prosecuting attorneys when necessary.
• Annual Comprehensive Financial Report (ACFR) Statewide comprehensive financial reporting for the State of Arkansas covering state agencies and federal compliance requirements.
• Statewide Single Audit Report Federal compliance audit covering Arkansas state agencies' compliance with federal awards and requirements under the Single Audit Act.
• Educational Institutions Audits Financial and compliance audits of Arkansas school districts, charter schools, colleges, and educational service cooperatives, delivered by the Educational Institutions division.
• County and Municipal Audits Financial audits of Arkansas counties, cities, towns, and related local entities including water, sewer, and municipal utilities, delivered by the Counties and Municipalities division.
• State Agency Audits Financial and compliance audits of Arkansas state departments, agencies, and commissions, delivered by the State Agencies division.
• Information Systems Audits Audits examining the integrity, confidentiality, and availability of government information systems and technology controls, delivered by the Information Systems division.
• Performance Reviews Evaluations of Arkansas governmental entity efficiency, effectiveness, and economy of operations beyond financial statement audits, addressing the effective, efficient, and economical use of public resources.

Segments4 records

Ideal customer profiles4 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Three partnerships are on record, tiered core and major.

• Legislative Joint Auditing CommitteecoreOthers · 1 January 1953The Committee was created by the Arkansas General Assembly in 1953 as a joint interim committee to provide guidance and accountability standards to state government. It provides for auditing of entities of the state and political subdivisions. The Committee is composed of 36 regular members (16 Senators, 20 Representatives) and up to 8 ex-officio members. The Committee oversees Legislative Audit operations.
• American Institute of Certified Public Accountants (AICPA)majorOthersALA is a member of the AICPA Government Audit Quality Center, voluntarily agreeing to membership requirements including quality control programs, ongoing monitoring, and public disclosure of peer review findings.
• National State Auditors Association (NSAA)majorOthersALA's external peer review is conducted every 3 years in conformity with the NSAA External Peer Review Program. The peer review determines whether the system of quality management is suitably designed and provides reasonable assurance of compliance with applicable standards.

Scale indicators1 record

Recent moves5 records

Expansion highlights3 records

Direct peers

• Florida Auditor General: Florida's statewide constitutional auditor performing financial, operational, and federal Single Audit examinations of state agencies, universities, and local governments. Directly comparable to Arkansas Legislative Audit in operating model and audit portfolio.
• Missouri State Auditor: Missouri's state constitutional auditor conducting financial, performance, and federal audits of state agencies and political subdivisions. Comparable to Arkansas Legislative Audit in scope and statutory independence, and a neighboring regional peer.
• Texas State Auditor's Office: Texas's state-level legislative/financial audit agency that performs financial, compliance, and performance audits of state agencies and local governments under a statutory mandate. Directly comparable to Arkansas Legislative Audit in scope (state and local government audits) and operating model (legislative-branch independence).
• California State Auditor: California's state audit office conducting financial and performance audits of state and local government entities under a legislative mandate. Comparable to Arkansas Legislative Audit in mission, services (financial, compliance, performance, investigative audits), and Government Auditing Standards adherence.
• Louisiana Legislative Auditor: Louisiana's legislative-branch audit agency that audits state and local government entities and provides investigative reports. A regional direct peer with the same legislative-branch independence model and audit product mix as Arkansas Legislative Audit.
• Minnesota Office of the State Auditor: Minnesota's state auditor responsible for auditing local governments and pension plans, with a comparable mandate to audit thousands of political subdivisions. Directly comparable to Arkansas Legislative Audit's county, municipal, and special-purpose district work.

Broad incumbents

• U.S. Government Accountability Office (GAO): The federal legislative-branch audit institution that audits federal programs and Congress's use of public funds. A broader-scale incumbent in the same legislative-audit category as Arkansas Legislative Audit, setting national Government Auditing Standards.
• Deloitte (Government & Public Services audit practice): A Big 4 firm with a substantial state and local government audit practice that competes for Single Audit and consulting engagements adjacent to Arkansas Legislative Audit's statutory work. Comparable as a broader incumbent in the same government-audit category.

Others

• National State Auditors Association (NSAA): Professional association of state auditors that administers the External Peer Review Program in which Arkansas Legislative Audit participates. Comparable as an ecosystem/standards-setter for state-level government auditing rather than a direct competitor.
• AICPA Government Audit Quality Center: The AICPA center of which Arkansas Legislative Audit is a voluntary member, providing quality standards and peer review oversight for government audit organizations. Comparable as the standards-setting ecosystem participant rather than a direct peer.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat3 records

Key risks5 records

Key highlights7 records

Customer concentration

• LinkedInlinkedin.com/company/arkansas-legislative-audit

Compliance3 records

Revenue estimate

Valuation estimate

Number of profiles

Profiles7 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Arkansas Legislative Audit