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*JAR085* 03/30/2026 12:15:13 PM JAR085
State of Arkansas 1
95th General Assembly A Bill 2
Fiscal Session, 2026 HOUSE BILL 1042 3
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By: Joint Budget Committee 5
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For An Act To Be Entitled 8
AN ACT TO MAKE AN APPROPRIATION FOR PERSONAL SERVICES 9
AND OPERATING EXPENSES FOR ARKANSAS LEGISLATIVE AUDIT 10
OF THE LEGISLATIVE JOINT AUDITING COMMITTEE FOR THE 11
FISCAL YEAR ENDING JUNE 30, 2027; AND FOR OTHER 12
PURPOSES. 13
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Subtitle 16
AN ACT FOR ARKANSAS LEGISLATIVE AUDIT OF 17
THE LEGISLATIVE JOINT AUDITING COMMITTEE 18
APPROPRIATION FOR THE 2026-2027 FISCAL 19
YEAR. 20
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 23
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SECTION 1. REGULAR SALARIES - OPERATIONS. There is hereby established 25
for Arkansas Legislative Audit of the Legislative Joint Auditing Committee 26
for the 2026-2027 fiscal year, the following maximum number of regular 27
employees. 28
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Maximum Annual 30
Maximum Salary Rate 31
Item Class No. of Fiscal Year 32
No. Code Title Employees 2026-2027 33
(1) Q001U LEGISLATIVE AUDITOR 1 GRADE EXE04 34
(2) Q001N ASSISTANT LEGISLATIVE AUDITOR 1 GRADE EXE03 35
(3) Q003N DEPUTY LEGISLATIVE AUDITOR 6 GRADE EXE03 36
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(4) Q002N LA LEGAL COUNSEL 1 GRADE EXE03 1
(5) Q006N LA AUDIT MANAGER 5 GRADE SPC11 2
(6) Q010N LA FIELD AUDIT SUPERVISOR 22 GRADE SPC10 3
(7) Q018N LA SENIOR AUDITOR 53 GRADE SPC08 4
(8) Q001C LA STAFF AUDITOR 187 GRADE SPC06 5
(9) Q275C LA EDITOR 1 GRADE SPC05 6
(10) Q022C LA ADMINISTRATIVE SERVICES MANAGER 1 GRADE SGS09 7
(11) Q053C LA ADMINISTRATIVE ASSISTANT 4 GRADE SGS08 8
(12) Q096C LA ADMINISTRATIVE SERVICES SPEC 6 GRADE SGS06 9
(13) Q296C LA IT SECURITY OFFICER 1 GRADE IST11 10
(14) Q002C LA ASSISTANT NETWORK ADMINISTRATOR 3 GRADE IST10 11
(15) Q016N LA APPLICATION SYSTEMS ANALYST 2 GRADE IST09 12
(16) Q085C LA SENIOR NETWORK SERV SPECIALIST 2 GRADE IST06 13
MAX. NO. OF EMPLOYEES 296 14
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SECTION 2. EXTRA HELP - OPERATIONS. There is hereby authorized, for 16
Arkansas Legislative Audit of the Legislative Joint Auditing Committee for 17
the 2026-2027 fiscal year, the following maximum number of part-time or 18
temporary employees, to be known as "Extra Help", payable from funds 19
appropriated herein for such purposes: ten (10) temporary or part-time 20
employees, when needed, at rates of pay not to exceed those provided in the 21
Uniform Classification and Compensation Act, or its successor, or this act 22
for the appropriate classification. 23
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SECTION 3. APPROPRIATION - OPERATIONS. There is hereby appropriated, 25
to Arkansas Legislative Audit of the Legislative Joint Auditing Committee, to 26
be payable from the State Central Services Fund, for personal services and 27
operating expenses of Arkansas Legislative Audit of the Legislative Joint 28
Auditing Committee for the fiscal year ending June 30, 2027, the following: 29
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ITEM FISCAL YEAR 31
NO. 2026-2027 32
(01) REGULAR SALARIES $34,265,727 33
(02) EXTRA HELP 230,400 34
(03) PERSONAL SERVICES MATCHING 10,267,305 35
(04) MAINT. & GEN. OPERATION 36
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(A) OPER. EXPENSE 3,914,400 1
(B) CONF. & TRAVEL 343,000 2
(C) PROF. FEES 760,000 3
(D) CAP. OUTLAY 200,000 4
(E) DATA PROC. 0 5
TOTAL AMOUNT APPROPRIATED $49,980,832 6
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SECTION 4. COMPLIANCE WITH OTHER LAWS. Disbursement of funds 8
authorized by this act shall be limited to the appropriation for such agency 9
and funds made available by law for the support of such appropriations; and 10
the restrictions of the State Procurement Law, the General Accounting and 11
Budgetary Procedures Law, the Revenue Stabilization Law, the Regular Salary 12
Procedures and Restrictions Act, or their successors, and other fiscal 13
control laws of this State, where applicable, and regulations promulgated by 14
the Department of Finance and Administration, as authorized by law, shall be 15
strictly complied with in disbursement of said funds. 16
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SECTION 5. LEGISLATIVE INTENT. It is the intent of the General 18
Assembly that any funds disbursed under the authority of the appropriations 19
contained in this act shall be in compliance with the stated reasons for 20
which this act was adopted, as evidenced by the Agency Requests, Executive 21
Recommendations and Legislative Recommendations contained in the budget 22
manuals prepared by the Department of Finance and Administration, letters, or 23
summarized oral testimony in the official minutes of the Arkansas Legislative 24
Council or Joint Budget Committee which relate to its passage and adoption. 25
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SECTION 6. EMERGENCY CLAUSE. It is found and determined by the General 27
Assembly, that the Constitution of the State of Arkansas prohibits the 28
appropriation of funds for more than a one (1) year period; that the 29
effectiveness of this Act on July 1, 2026 is essential to the operation of 30
the agency for which the appropriations in this Act are provided, and that in 31
the event of an extension of the legislative session, the delay in the 32
effective date of this Act beyond July 1, 2026 could work irreparable harm 33
upon the proper administration and provision of essential governmental 34
programs. Therefore, an emergency is hereby declared to exist and this Act 35
being necessary for the immediate preservation of the public peace, health 36
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and safety shall be in full force and effect from and after July 1, 2026. 1
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