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4.0401 Definitions.

Cite as [A.S.C.A. § 4.0401 ]

As used in this chapter unless the context requires otherwise:

(a) “Agencies” or “agency” means any board, department, office, commission, committee, or agency created by the Constitution, statutes, or executive orders of the Governor.

(b) “Audit” means an independent examination of books, performance, documents, records and other evidence relating to the receipt, possession, obligation, disbursement. Expenditure, or use of public funds by any agency or any activity of any agency or relating to any contract or grant to which any agency is a party, including any operations relating to the transactions. “Audit” includes financial compliance audits, economy and efficiency audits, and program results audits or any combination thereof as the territorial auditors may deem appropriate.

(c) “Investigation” means an inquiry into specified acts or allegations of impropriety, malfeasance, misfeasance, or nonfeasance in the obligation, expenditure, receipt or use of public funds or into specified financial transactions or practices which may involve impropriety, malfeasance, misfeasance, or nonfeasance.

(d) “Public funds” means any money, credit, or gifts in kind, from whatever source derived, used directly or indirectly for the support of any agency.

History: 1985, PL 19-21 § 1.