Michelle Ashley, a staff presenter for Legislative Audit, told the committee that the special report on dispositions covers matters referred from Jan. 1 through Dec. 31, 2023, and summarizes prosecutorial outcomes and bond‑fund payments.

Ashley said Arkansas Code 10‑4‑419 requires the legislative auditor to notify prosecutors of unauthorized disbursements or unaccounted‑for funds and to report findings involving prosecuting attorneys to the attorney general. She said Act 632 of the 2023 regular session amended referral requirements to route matters referred to prosecuting attorneys to the attorney general as well; such matters appearing in Aug.–Dec. 2023 are identified with an asterisk in the report.

The report lists 143 matters referred to prosecuting attorneys and the attorney general; criminal charges were filed in 17 cases. Ashley said seven cases remained pending in court at the time of the report and 10 led to convictions with sentences described in exhibit 4. Of those 10, restitution was ordered in eight cases, probation ordered in seven and incarceration in three; audit costs were included in restitution in two cases. Ashley explained bond‑program details in the report, including a $2,500 deductible per occurrence and a $300,000 per‑occurrence fidelity‑bond coverage limit.

Representative Duke asked for follow-up on several entries that referenced state‑police or law‑enforcement investigations; Ashley said the report is updated as new information is received and that items still open would be tracked in the next disposition report covering referrals in calendar year 2024.

The committee voted to file the disposition report after questions and a brief staff exchange; the motion passed by voice vote.

Ending: The committee filed the report and staff said they will continue to update dispositions as prosecutorial offices provide status information for referred matters.