Internal Audit

What is Fraud, Waste, and Abuse?


Any intentional deception designed to unlawfully deprive others of something of value or a legal right in order to secure a benefit, privilege, allowance, or consideration for themselves or others to which they not entitled to receive. Fraud includes false representation of fact, making false or misleading statements, or by concealment of something that should have been disclosed, which deceives and is intended to deceive.


The extravagant, careless, or needless expenditure of government funds that results from deficient practices, systems, internal controls and mismanagement.


The improper use or mismanagement of government resources that can include the excessive or inappropriate use of one’s position, in a manner contrary to its rightful or legally intended use.

OIA’s Investigative Authority

Arkansas Code Annotated §25-43-1004(e)(2) gives the Office of Internal Audit the authority to investigate reported or identified occurrences of fraud, waste, or abuse of state resources within the Executive Branch of Arkansas State Government. The Office of Internal Audit will coordinate the review of the allegations to determine if the allegations are substantiated.

The Office of Internal Audit DOES NOT have authority to investigate:

  • Members of the General Assembly;
  • Employees of the Legislative Branch;
  • Justices of the Supreme Court, judges of the Court of Appeals, or judges of inferior courts;
  • Employees of the Judicial Branch of the state government;
  • Constitutional offices or departments and employees of constitutional offices or departments; or
  • State-supported colleges and universities and employees of state-supported colleges and universities.

In addition, the Office of Internal Audit does not address complaints or grievances involving wages, working conditions, discrimination, or other personnel issues. These issues should be reported to your agency’s Human Resource Manager.

Your complaint may not meet our investigative authority if the complaint does not involve a state employee, grantee, sub grantee, vendor, or contractor receiving state funds. Examples that do not meet our investigative authority include, but are not limited to, tax fraud, child support payments, and unemployment tax fraud. Complaints received that do not meet our investigative authority may be forwarded to the appropriate office, or our office may respond to your complaint with the contact information of the appropriate office.

Anonymous Reporting

This office accepts anonymous complaints when requested; however, additional informational may be needed for clarification. Although it is not a requirement when submitting a complaint, we ask that you provide a way to contact you.

Submitting a Complaint

When submitting a complaint, please provide as much information as possible, including the name of the agency or department, names of employees, dates, details of the complaint, and copies of any supporting documentation or how we can locate the supporting documentation. Although the preferred method to receive a complaint is through the online reporting form, complaints can also be submitted through our fraud reporting email, the 24/7 toll-free reporting line, our mailing address, or by contacting our office directly during regular business hours.

Arkansas Whistle-Blower Act

The Arkansas Whistle-Blower Act prohibits a public employer from taking adverse action against a public employee who communicates in good faith to an appropriate authority the existence of waste of public funds, property, or manpower or a violation of law; participates, or gives information, in an investigation, hearing, court proceeding, legislative inquiry, or administrative review; or objects to carrying out a directive the public employee reasonably believes violates the law. For more information consult Ark. Code Ann. §§ 21-1-601 to -610.

Online Reporting Form

Fraud Reporting Email

24/7 Toll-Free Reporting

Contact Us

Internal Audit

Address: 900 West Capitol Avenue, Suite 310
Little Rock, AR 72201

Phone: 501-682-0370

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