Opinion No.

Mr. Charles L. Robinson, CPA, CFE Legislative Auditor 172 State Capitol Little Rock, AR 72201-1099

Dear Mr. Robinson:

You have requested an opinion on the following questions:

1. Did the Pankey Community Improvement Association violate the provisions of Act 804 of 1999 or other Arkansas laws by contracting for the construction of the Josephine Pankey Education Center without having secured adequate funding to complete the project?

2. If the answer to question #1 is `Yes,' what remedies are available to the Department of Finance and Administration or other public entities concerning the violation…