1 State of Arkansas
2 94th General Assembly
3 Fiscal Session, 2024 SR 24
4
5 By: Senators Hickey, J. Boyd, J. Bryant, Caldwell, L. Chesterfield, A. Clark, Crowell, B. Davis, Dees, J.
6 Dismang, J. Dotson, J. English, Flippo, S. Flowers, Gilmore, K. Hammer, Hill, Irvin, B. Johnson, M.
7 Johnson, B. King, G. Leding, F. Love, M. McKee, R. Murdock, J. Payton, C. Penzo, J. Petty, Rice, Stone,
8 G. Stubblefield, D. Sullivan, C. Tucker, D. Wallace
9
10 SENATE RESOLUTION
11 CONGRATULATING ROGER ALLAN NORMAN, LEGISLATIVE
12 AUDITOR FOR ARKANSAS LEGISLATIVE AUDIT, UPON HIS
13 RETIREMENT AND COMMENDING HIM FOR HIS CONTRIBUTIONS
14 TO THE STATE OF ARKANSAS.
15
16
17 Subtitle
18 CONGRATULATING ROGER ALLAN NORMAN,
19 LEGISLATIVE AUDITOR FOR ARKANSAS
20 LEGISLATIVE AUDIT, UPON HIS RETIREMENT
21 AND COMMENDING HIM FOR HIS CONTRIBUTIONS
22 TO THE STATE OF ARKANSAS.
23
24
25 WHEREAS, Roger Allan Norman, Legislative Auditor for Arkansas
26 Legislative Audit, has announced his upcoming retirement at the end of the
27 current fiscal year after over forty-seven (47) years of state service; and
28
29 WHEREAS, Mr. Norman is a CPA, licensed attorney, certified fraud
30 examiner, and is also certified in financial forensics by the American
31 Institute of Certified Public Accountants; and
32
33 WHEREAS, Mr. Norman began his state service with Arkansas Legislative
34 Audit on May 1, 1977, serving as Arkansas Legislative Audit's legal counsel
35 for twenty-three (23) years and as a staff auditor for seven (7) years; and
36
*DTP256* 4/17/2024 12:04:47 PM DTP256
 SR24
1 WHEREAS, during Mr. Norman's time as legal counsel, Mr. Norman:
2 (1) Worked to reform laws relating to school ethics;
3 (2) Worked to provide auditors access to the banking
4 transactions of public entities;
5 (3) Revamped Arkansas Legislative Audit's enabling legislation;
6 and
7 (4) Created a state-run, self-funded plan to provide fidelity
8 bond coverage to public entities in Arkansas; and
9
10 WHEREAS, in January of 2007, Mr. Norman was appointed to serve as the
11 state's Legislative Auditor; and
12
13 WHEREAS, as Legislative Auditor, Mr. Norman is responsible for the
14 auditing of the constitutional offices and the executive and judicial
15 branches of Arkansas government, public institutions of higher education,
16 school districts, educational cooperatives, municipalities, counties, and
17 prosecuting attorneys; and
18
19 WHEREAS, Mr. Norman oversees a professional staff of more than two
20 hundred fifty (250) individuals responsible for performing over one thousand
21 (1,000) audit engagements per year and presenting the audit engagement
22 results to the Legislative Joint Auditing Committee every month; and
23
24 WHEREAS, the monthly reports presented to the Legislative Joint
25 Auditing Committee represent Mr. Norman's commitment to accountability within
26 state government by ensuring the sound management of the state's resources;
27 and
28
29 WHEREAS, during the time Mr. Norman has served as Legislative Auditor,
30 he worked with the following Legislative Joint Auditing Committee chairs:
31 (1) Senator Randy Laverty and Representative J.R. Rogers from 2007 to
32 2008;
33 (2) Senator Bobby Glover and Representative Johnny Hoyt from 2009 to
34 2010;
35 (3) Senator Bill Pritchard and Representative Tim Summers from 2011 to
36 2012;
2 4/17/2024 12:04:47 PM DTP256
 SR24
1 (4) Senator Bryan King and Representative Kim Hammer from 2013 to
2 2014;
3 (5) Senator Jimmy Hickey, Jr. and Representative Mary Broadaway from
4 2015 to 2016;
5 (6) Senator Jimmy Hickey, Jr. and Representative Richard Womack from
6 2017 to 2018;
7 (7) Senator Jason Rapert and Representative Richard Womack from 2019
8 to 2020;
9 (8) Senator Ronald Caldwell and Representative Richard Womack from
10 2021 to 2022; and
11 (9) Senator David Wallace and Representative Jimmy Gazaway from 2023
12 to 2024; and
13
14 WHEREAS, Mr. Norman's currently manages a professional staff that
15 includes over one hundred sixty (160) licensed certified public accountants;
16 and
17
18 WHEREAS, Mr. Norman was responsible for many professional advancements
19 to Arkansas Legislative Audit, including the:
20 (1) Transition to electronic work papers;
21 (2) Incorporation of data mining into practically all audit
22 engagements;
23 (3) Initiation of cybersecurity reviews; and
24 (4) Transition from a weeklong Continuing Professional Education
25 training to impactful two (2) day trainings with online and in-person
26 trainings offered over the course of the year; and
27
28 WHEREAS, Mr. Norman's contributions to the auditor profession include:
29 (1) Serving as president of the National State Auditors
30 Association in 2014;
31 (2) Serving as president of the National Association of State
32 Auditors, Comptrollers, and Treasurers in 2018;
33 (3) Serving on and chairing various National State Auditors
34 Association committees including E-Government, Human Resources, and Single
35 Audit; and
36 (4) Representing Arkansas Legislative Audit and the State of
3 4/17/2024 12:04:47 PM DTP256
 SR24
1 Arkansas through participation in various roles in the National Conference of
2 State Legislators and intergovernmental Audit Forums including the Southwest
3 Intergovernmental Audit Forum and National Intergovernmental Audit Forum; and
4
5 WHEREAS, Mr. Norman has been recognized for his excellence in the
6 accounting profession by:
7 (1) The American Institute of Certified Public Accountants in
8 2012;
9 (2) The Arkansas Society of CPAs in 2012; and
10 (3) An honorary resolution presented in 2023 by the National
11 State Auditors Association; and
12
13 WHEREAS, by leading Arkansas Legislative Audit as the Legislative
14 Auditor for seventeen (17) years, Mr. Norman has impacted citizens and the
15 State of Arkansas by continuing to ensure the accountability of taxpayer
16 funds and providing the General Assembly the tools to oversee the use of
17 taxpayer funds throughout the state; and
18
19 WHEREAS, Mr. Norman's dedication to the General Assembly has resulted
20 in a lasting impact on the institution and its practices,
21
22 NOW THEREFORE,
23 BE IT RESOLVED BY THE SENATE OF THE NINETY-FOURTH GENERAL ASSEMBLY OF THE
24 STATE OF ARKANSAS:
25
26 THAT the Senate:
27 (1) Commend Roger Allan Norman for his distinguished service to
28 the State of Arkansas and the legislative branch of government;
29 (2) Thank him for his countless contributions; and
30 (3) Wish him all the best in his retirement.
31
32 BE IT FURTHER RESOLVED THAT, upon adoption, the Secretary of the Senate shall
33 provide a copy of this resolution to Roger Allan Norman.
34
35
36
4 4/17/2024 12:04:47 PM DTP256